http://www.pwc.com/lu PricewaterhouseCoopers Luxembourg: Latest publications, news, press items and more from our industry experts en-en 2006-2008 PricewaterhouseCoopers S.à.r.l. http://www.pwc.com/images/topnav/pwc.gif http://www.pwc.com/lu http://www.pwc.com/lu/eng/ins-sol/publ/pwc_flash_re_july2008.pdf The Luxembourg parliament has passed new measures to increase the housing offer and control the domestic real estate market. http://www.pwc.com/lu/eng/ins-sol/publ/pwc_flash_re_july2008.pdf Mon, 18 August 2008 18:00:00 GMT http://www.pwc.com/lu/eng/ins-sol/publ/pwc_flash_immo_juillet08.pdf La Chambre des députés a adopté de nouvelles mesures visant à promouvoir le logement et à instituer une politique de maîtrise du foncier http://www.pwc.com/lu/eng/ins-sol/publ/pwc_flash_immo_juillet08.pdf Mon, 18 August 2008 18:00:00 GMT http://www.pwc.com/lu/eng/ins-sol/publ/pwc_ifrs_august2008supplement.pdf The main difference between IAS 23 and IAS 23R is that borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset form part of the cost of that asset under IAS 23R. Under the previous IAS 23, IFRS preparers could either elect to capitalise such borrowing costs or to expense them. IFRS preparers who were expensing borrowing costs under IAS 23 are in the process of adopting IAS 23R. Many questions are arising. Olivier Scherer, partner in PwC's Global Accounting Consulting Services, looks at some of the issues that Global ACS has addressed. http://www.pwc.com/lu/eng/ins-sol/publ/pwc_ifrs_august2008supplement.pdf Thu, 14 August 2008 17:00:00 GMT http://www.pwc.com/lu/eng/ins-sol/publ/pwc_flash_040808.pdf The QI program has recently been the focus of several discussions involving the IRS, ths US legislator and some international accounting firms. http://www.pwc.com/lu/eng/ins-sol/publ/pwc_flash_040808.pdf Mon, 04 August 2008 17:00:00 GMT http://www.pwc.com/lu/eng/ins-sol/publ/pwc_tax_310708_fr.pdf L'administration fiscale a introduit un mécanisme de déduction forfaitaire ds dépenses d'exploitation en rapport avec des revenus des tantièmes au travers de la circulaire LIR n°94/4 (ci-après appelée la "Circulaire"). http://www.pwc.com/lu/eng/ins-sol/publ/pwc_tax_310708_fr.pdf Fri, 01 August 2008 17:00:00 GMT http://www.pwc.com/lu/eng/ins-sol/publ/pwc_tax_310708.pdf In a recently-issued circular (Circular LIR 94/4, hereafter "The Circular"), the Luxembourg tax authorities have introduced a scheme under which operational expenses connected with directors' fees may be deducted on a lump-sum basis. http://www.pwc.com/lu/eng/ins-sol/publ/pwc_tax_310708.pdf Fri, 01 August 2008 17:00:00 GMT http://www.pwc.com/lu/eng/about/pwc_podcast/podcast_private_banking.html Philippe Sergiel and Gian Marco Magrini, Leaders of the Banking practice at PwC Luxembourg, and Charles Hamer, Chairman of the ABBL Private Banking Group Luxembourg, present an analysis and an outlook of the Luxembourg Private Banking sector. http://www.pwc.com/lu/eng/about/pwc_podcast/podcast_private_banking.html Fri, 18 July 2008 17:00:00 GMT http://www.pwc.com/lu/eng/ins-sol/publ/pwc_flash_re_july2008.pdf The Luxembourg parliament has passed new measures to increase the housing offer and control the domestic real estate market. http://www.pwc.com/lu/eng/ins-sol/publ/pwc_flash_re_july2008.pdf Wed, 16 July 2008 17:00:00 GMT http://www.pwc.com/lu/eng/ins-sol/publ/pwc_flash_immo_july08.pdf La chambre des députés a adopté de nouvelles mesures visant à promouvoir le logement et à instituer une politique de maîtrise du foncier. http://www.pwc.com/lu/eng/ins-sol/publ/pwc_flash_immo_july08.pdf Wed, 16 July 2008 17:00:00 GMT http://www.pwc.com/lu/eng/ins-sol/publ/pwc_flash_aml_080708.pdf The new rules, described in draft laws 5756 and 5811, amend the Law dated 12 November 2004 on the fight against money laundering and terrorist financing ("AML/ATF Law"). http://www.pwc.com/lu/eng/ins-sol/publ/pwc_flash_aml_080708.pdf Wed, 09 July 2008 17:00:00 GMT http://www.pwc.com/Extweb/ncpressrelease.nsf/docid/CFD8794A9275D2C98025747C002E7F95 Les entreprises disposent à l’heure actuelle d’outils pour évaluer le niveau de satisfaction de leurs salariés vis-à-vis de leur travail et de l’entreprise qui les emploie. Une étude récente menée par PricewaterhouseCoopers démontre qu’une telle évaluation permet aux entreprises de se développer, d’intensifier l’engagement de leur personnel et d’accroître leur performance. http://www.pwc.com/Extweb/ncpressrelease.nsf/docid/CFD8794A9275D2C98025747C002E7F95 Fri, 04 July 2008 17:00:00 GMT