Course outline
This is the 2nd module of the programme that will provide a clear and concise understanding of the concept of substance in international taxation, consider the reasons for substance requirements and their limitations, and analyse how substance can be effectively organised in practice.
As such, participants will learn about the issues that need to be considered when implementing and maintaining an appropriate substance in relation to cross-border investments.
This training will be of interest for Non-Executive Directors that need to have a clear understanding of the tax environment applicable to Alternative Investments such as Private Equity, Real Estate and Infrastructure investments.
This course is part of a 4-Module training programme, providing participants with a 360' degree overview of the new tax environment in which Alternative Investments have to navigate. Should you wish to register to the full programme at an advantageous rate, please follow this link: Structuring Alternative Investments in Luxembourg - Training programme
Course highlights
The main features of the course are:
- Substance requirements: Analysing the reasons of substance requirements from a Luxembourg perspective, a foreign tax perspective, a tax treaty perspective, a transfer pricing perspective and a reputational risk perspective
- Limits of anti-abuse legislation (substance requirements) in an EU context
- Considerations regarding the initiative of the EU Commission regarding shell entities (also referred to as “ATAD 3”)
- Organisation of substance: Analysing how substance might be organised in practice (looking at different substance models)
Benefits of the course
The training will be very practical and provide participants with a clear view on the intricate topic of substance.
Target audience
The training is aimed at
Non-Executive Directors
and those who wish to gain a clear understanding of how alternative investments are commonly organised (with a focus on their tax treatment).
Date & Time
Venue
CPD hours
3.0 hours
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Speakers
Agenda and schedule
Venue
Chambre de Commerce Luxembourg
7 Rue Alcide de Gasperi
1615 Luxembourg - Luxembourg
Contact the organiser
Institut Luxembourgeois des Administrateurs
events@ila.lu
| +352 26 49 58 5963