OBS_VALUE: Additional link: Guichet public des entreprises: Sociétés de capitaux: http://www.guichet.public.lu/entreprises/fr/creation-developpement/forme-juridique/societe-capitaux/comparatif/index.htmlAdditional source: Taxation and Investment in Luxembourg 2016 (Page 5): https://www2.deloitte.com/content/dam/Deloitte/cn/Documents/international-business-support/deloitte-cn-ibs-luxembourg-tax-invest-en-2016.pdf