BEGIN:VCALENDAR VERSION:2.0 PRODID:-//PYVOBJECT//NONSGML Version 1//EN BEGIN:VTIMEZONE TZID:Europe/Luxembourg BEGIN:STANDARD DTSTART:20001029T030000 RRULE:FREQ=YEARLY;BYDAY=-1SU;BYMONTH=10 TZNAME:CET TZOFFSETFROM:+0200 TZOFFSETTO:+0100 END:STANDARD BEGIN:DAYLIGHT DTSTART:20000326T020000 RRULE:FREQ=YEARLY;BYDAY=-1SU;BYMONTH=3 TZNAME:CEST TZOFFSETFROM:+0100 TZOFFSETTO:+0200 END:DAYLIGHT END:VTIMEZONE BEGIN:VEVENT UID:20260718T181658Z - 75187@eupv478 DTSTART;TZID=Europe/Luxembourg:20250930T140000 DTEND;TZID=Europe/Luxembourg:20250930T173000 CREATED:20260718T181658Z DESCRIPTION:Mastering Alternative Inv estments in Luxembourg: Session 3\nLuxembourg is the location of choic e for the implementation of alternative investments (private equity\, priv ate debt\, real estate\, infrastructure\, ...). As the largest fund center in Europe (and the second in the world)\, Luxembourg holds an impressive 56% of the global market for cross-border investment funds. Over the last years\, the tax framework in Luxembourg and Europe has changed significant ly as a result of the OECD Base Erosion and Profit Shifting ("BEPS") proje ct. But what makes the so-called Luxembourg toolbox so interesting for int ernational investors? How can alternative investments be structured in Lux embourg? What is the meaning of substance and what substance requirements should be met? What is a reasonable approach to transfer pricing and relat ed documentation? And when are there potential reporting obligations under the mandatory disclosure regime (DAC 6)? All of these questions will be c overed in five seminars led by Oliver R. Hoor (Tax Partner\, ATOZ) and Adr ian Sedlo (Founding Partner\, Sedlo Law Firm). The seminars are designed t o give participants a 360-degree view of all relevant topics in the area o f alternative investments. However\, participants are free to choose speci fic modules. Session 3 - Substance requirements by Oliver R. Hoor Tuesday\ , September 30 2 pm – 5 pm Agenda : The notion of substance Analysing th e importance of substance in international taxRequirements from a Luxembou rg tax and regulatory perspectiveRequirements from a foreign tax perspecti veRequirements from a tax treaty perspectiveRequirements from a transfer p ricing perspectiveReputational risks Limits of anti-abuse legislation in a n EU context Considering typical substance modelsMaster holding companyMan agement or service companyOutsourcing model Tactics of foreign tax authori ties when challenging substanceChallenging tax residencyConstruing a manag ement permanent [...] DTSTAMP:20260718T181658Z LOCATION:Sofitel Luxembourg Europe\, 6 rue du Fort Niedergrünewald\, Luxem bourg 2226\, Luxembourg SUMMARY:Mastering Alternative Investments in Luxembourg: Session 3 X-ALT-DESC;FMTTYPE=text/html:Masterin g Alternative Investments in Luxembourg: Session 3\nLuxembourg is the location of choice for the implementation of alternative investments (priv ate equity\, private debt\, real estate\, infrastructure\, ...). As the la rgest fund center in Europe (and the second in the world)\, Luxembourg hol ds an impressive 56% of the global market for cross-border investment fund s. Over the last years\, the tax framework in Luxembourg and Europe has ch anged significantly as a result of the OECD Base Erosion and Profit Shifti ng ("BEPS") project. But what makes the so-called Luxembourg toolbox so in teresting for international investors? How can alternative investments be structured in Luxembourg? What is the meaning of substance and what substa nce requirements should be met? What is a reasonable approach to transfer pricing and related documentation? And when are there potential reporting obligations under the mandatory disclosure regime (DAC 6)? All of these qu estions will be covered in five seminars led by Oliver R. Hoor (Tax Partne r\, ATOZ) and Adrian Sedlo (Founding Partner\, Sedlo Law Firm). The semina rs are designed to give participants a 360-degree view of all relevant top ics in the area of alternative investments. However\, participants are fre e to choose specific modules. Session 3 - Substance requirements by Oliver R. Hoor Tuesday\, September 30 2 pm – 5 pm Agenda : The notion of subst ance Analysing the importance of substance in international taxRequirement s from a Luxembourg tax and regulatory perspectiveRequirements from a fore ign tax perspectiveRequirements from a tax treaty perspectiveRequirements from a transfer pricing perspectiveReputational risks Limits of anti-abuse legislation in an EU context Considering typical substance modelsMaster h olding companyManagement or service companyOutsourcing model Tactics of fo reign tax authorities when challenging substanceChallenging tax residencyC onstruing a management permanent [...] END:VEVENT END:VCALENDAR