BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//PYVOBJECT//NONSGML Version 1//EN
BEGIN:VTIMEZONE
TZID:Europe/Brussels
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:20260618T081332Z - 70269@eupv478
DTSTART;TZID=Europe/Brussels:20220303T140000
DTEND;TZID=Europe/Brussels:20220303T160000
CREATED:20260618T081332Z
DESCRIPTION:<a href="https://www.legitech.lu/event/atad-3-on-the-horizon-un
 shell-directive-what-will-be-the-impact-on-luxembourg-266/register">ATAD 3
  on the horizon (“Unshell Directive”): What will be the impact on Luxe
 mbourg?</a>\nDESCRIPTION On 22 December 2021\, the EU Commission released 
 a proposal for a Council Directive laying down rules to prevent the misuse
  of shell entities for tax purposes. The initiative was triggered by the i
 mpression on the part of the Commission that legal entities with no or onl
 y minimal substance\, performing no or very little economic activity\, con
 tinue to pose a risk of being used for aggressive tax planning structures.
  The Draft Directive follows the Commission’s Communication on Business 
 Taxation for the 21st century in the EU which is meant to involve a number
  of other policy initiatives promoted in the short- and long-term by the C
 ommission. Meanwhile\, the international tax landscape has undergone a dra
 matic transformation over the last few years. However\, what would be a sh
 ell entity within the meaning of the Draft Directive? Could the Draft Dire
 ctive establish higher substance requirements than applicable under existi
 ng anti-abuse legislation? How to manage reporting obligations under the D
 raft Directive in practice? And\, what will be the impact on Luxembourg? A
 ll these questions will be addressed during this webinar. AGENDA 1. Backgr
 ound 2. Necessity and legal basis of the proposed Directive o Substance in
  international taxation o Existing anti-abuse and reporting obligations o 
 Considering the legal basis of this initiative 3. Analysing the proposed r
 eporting regime o Determination of shell entities (a series of tests) o Ta
 x treatment of shell entities o Exchange of information o Penalties o Requ
 ests for tax audits 4. How to manage (reporting) obligations in practice 5
 . Practical case studies More information and registration details to foll
 ow soon. SPEAKER Oliver R. Hoor is a Partner in the International and Corp
 orate Tax department at ATOZ. A tax professional since 2003\, Oliver has e
 xperience in Luxembourg and international taxation with a focus on [...]
DTSTAMP:20260618T081332Z
SUMMARY:ATAD 3 on the horizon (“Unshell Directive”): What will be the i
 mpact on Luxembourg?
X-ALT-DESC;FMTTYPE=text/html:<a href="https://www.legitech.lu/event/atad-3-
 on-the-horizon-unshell-directive-what-will-be-the-impact-on-luxembourg-266
 /register">ATAD 3 on the horizon (“Unshell Directive”): What will be t
 he impact on Luxembourg?</a>\nDESCRIPTION On 22 December 2021\, the EU Com
 mission released a proposal for a Council Directive laying down rules to p
 revent the misuse of shell entities for tax purposes. The initiative was t
 riggered by the impression on the part of the Commission that legal entiti
 es with no or only minimal substance\, performing no or very little econom
 ic activity\, continue to pose a risk of being used for aggressive tax pla
 nning structures. The Draft Directive follows the Commission’s Communica
 tion on Business Taxation for the 21st century in the EU which is meant to
  involve a number of other policy initiatives promoted in the short- and l
 ong-term by the Commission. Meanwhile\, the international tax landscape ha
 s undergone a dramatic transformation over the last few years. However\, w
 hat would be a shell entity within the meaning of the Draft Directive? Cou
 ld the Draft Directive establish higher substance requirements than applic
 able under existing anti-abuse legislation? How to manage reporting obliga
 tions under the Draft Directive in practice? And\, what will be the impact
  on Luxembourg? All these questions will be addressed during this webinar.
  AGENDA 1. Background 2. Necessity and legal basis of the proposed Directi
 ve o Substance in international taxation o Existing anti-abuse and reporti
 ng obligations o Considering the legal basis of this initiative 3. Analysi
 ng the proposed reporting regime o Determination of shell entities (a seri
 es of tests) o Tax treatment of shell entities o Exchange of information o
  Penalties o Requests for tax audits 4. How to manage (reporting) obligati
 ons in practice 5. Practical case studies More information and registratio
 n details to follow soon. SPEAKER Oliver R. Hoor is a Partner in the Inter
 national and Corporate Tax department at ATOZ. A tax professional since 20
 03\, Oliver has experience in Luxembourg and international taxation with a
  focus on [...]
END:VEVENT
END:VCALENDAR