Alternative investments in the post-BEPS era: What Directors have to know

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Program outline

This program comprises a series of 4-modules which will provide participants with a 360 degree overview of the new tax environment in which Alternative Investments have to navigate. 

The modules cover (i) the new tax rules that have been implemented in accordance with the Anti-Tax Avoidance Directives (ATAD 1 & 2), (iii) substance requirements in the post-BEPS world, (iii) transfer pricing aspects and (iv) reporting obligations under the mandatory disclosure regime (DAC 6):


Module 1 - 20/09/23 from 13.30-15.30:  Implementing alternative investments in the post-BEPS era

Module 2 - 20/09/23 from 16.00-18.00: The importance of substance

Module 3 - 28/09/23 from 13.30-15.30: Transfer pricing in in the context of Alternative Investments

Module 4 - 28/09/23 from 16.00-16.00: The Mandatory Disclosure Regime (DAC 6)


If you are interested to attend all 4 modules, you can register on this page at an advantageous rate. Should you only wish to attend some of the modules, please click on the above links where you can register separately.


Target audience

The training will be targeted to Non-executive directors and people that would like to gain a clear understanding of the new hybrid mismatch rules and where these might be problematic in practice.

Date & Time

20/09/2023 - 13:30
28/09/2023 - 18:00

Venue

Chambre de Commerce du Luxembourg

CPD hours

8.0 hours

Book your spot

Member fee : 540,00€ (VAT excl.)

Non-member fee: 700,00€  (VAT excl.)

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Speakers

Oliver R.  HOOR  

ATOZ Tax Advisers Luxembourg

Agenda and schedule

1:15 PM

Module 1 - Registration & welcome coffee

1:30 PM

Welcome and introduction

1:40 AM

Presentation -  Implementing alternative investments in the post-BEPS era

Typical investment structure

  • Interest limitation rules
  • Hybrid mismatch rules
  • Reverse hybrid mismatch rules
  • General anti-abuse rule
  • Considering the tax treatment in the investment jurisdiction
  • Mapping the main impact areas 

3:20 PM

Closing

3:30 PM

Coffee break

3:45 PM

Module 2 - Registration & welcome coffee 

4:00 PM

Introduction

4:10 PM

Presentation -  The importance of Substance in the post-BEPS era

Overview of the notion of substance

Analysing the importance of substance in international tax ​

  • Requirements from a Luxembourg tax and regulatory perspective
  • Requirements from a foreign tax perspective
  • Requirements from a tax treaty perspective
  • Requirements from a transfer pricing perspective
  • Reputational risks

Considering typical substance models

  • Master holding company
  • Management or service company
  • Outsourcing model

The new EU initiative in regard to shell entities 

5:50 PM

Closing

1:15 PM

Module 3 - Registration & welcome coffee

1:30 PM

Welcome and introduction

1:40 AM

Presentation - The Mandatory Disclosure Regime (DAC 6)

    Snapshot of the Luxembourg transfer pricing landscape

    The arm's length principle

    Tax risks in relation to transfer pricing

    Typical controlled transactions in Luxembourg

    • Intra-group loans and other debt instruments
    • Financing activities
    • Intra-group services
    • Fund management services

    The new reporting obligations on intra group transactions

     The transfer pricing regime applicable to Luxembourg finance companies

    Transfer pricing documentation

    • Documentation requirements under Luxembourg tax law
    • Management of tax risks in the absence of tax rulings
    • Guidance provided under the OECD Transfer Pricing Guidelines

    Best practice recommendations

3:20 PM

Closing

3:30 PM

Coffee break

3:45 PM

Module 4 - Registration & welcome coffee 

4:00 PM

Introduction

4:10 PM

 Presentation - The Mandatory Disclosure Regime (DAC 6) ​

  • Purpose and design principles of the mandatory disclosure regime
  • Key features of the mandatory disclosure regime
  • Analysing the hallmarks that may trigger reporting obligations
  • The importance of the main benefit test (“MBT”) when determining reportable cross-border arrangements
  • How to manage compliance with the MDR in practice (intermediaries vs. taxpayers)
  • Developing a pragmatic approach

Practical case studies

Managing overlapping reporting obligations with an IT solution 

5:50 PM

Closing

Start with the customer – find out what they want and give it to them.

Venue

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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