Implementing alternative investments in the post-BEPS era: Considering the impact of new tax rules (ATAD 1, 2 & 3, MLI)

This course is part of a 4-Module training program, 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 program at an advantageous rate please follow this link: Alternative investments in the post-BEPS era

This training will be of significant importance for independent directors that need to have a clear understanding of the new tax environment applicable to Alternative Investments such as Private Equity, Private Debt, Real Estate and Infrastructure. This course will provide an overview of new tax rules such as the interest limitation rules and the hybrid mismatch rules that have been implemented across Europe following the OECD BEPS project. As such, participants will learn about the points of attention that need to be considered when implementing or maintaining cross-border investments.

The main features of the program are:

• Typical investment structures
• Interest estimation rules
• Hybrid mismatch rules
• Reverse hybrid mismatch rules
• General anti-abuse rule
• Tax treatment in the investments jurisdiction