Part 1

The importance of substance

Part 1

Proposed by

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

About The Author

Practical Info

17/11/2021 11:10 (Europe/Luxembourg)
1 hour 35 minutes