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BEGIN:VEVENT
UID:20260618T093923Z - 86539@eupv478
DTSTART;TZID=Europe/Brussels:20220929T140000
DTEND;TZID=Europe/Brussels:20220929T163000
CREATED:20260618T093923Z
DESCRIPTION:<a href="https://www.legitech.lu/event/atad-3-on-the-horizon-un
 shell-directive-what-will-be-the-impact-on-luxembourg-404/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? Which changes have b
 een made following the public consultation? Could the Draft Directive esta
 blish higher substance requirements than applicable under existing anti-ab
 use legislation? How to manage reporting obligations under the Draft Direc
 tive in practice? And\, what will be the impact on Luxembourg? All these q
 uestions will be addressed during this webinar. AGENDA Welcome coffee Back
 ground Necessity and legal basis of the proposed Directive Substance in in
 ternational taxation Existing anti-abuse and reporting obligations Conside
 ring the legal basis of this initiative Analysing the proposed reporting r
 egime Determination of shell entities (a series of tests) Tax treatment of
  shell entities Exchange of information Penalties Requests for tax audits 
 How to manage (reporting) obligations in practice Practical case studies S
 PEAKER Oliver R. Hoor\, Tax Partner\, ATOZ Tax Advisers Oliver is a Partne
 r in the International and Corporate Tax department of ATOZ. A tax profess
 ional since 2003\, Oliver has experience in Luxembourg and [...]
DTSTAMP:20260618T093923Z
LOCATION:ATOZ Tax Advisers\, Aerogolf Center\, 1B rue Heienhaff\, Senninger
 berg  1736\, Luxembourg
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-404
 /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? Whi
 ch changes have been made following the public consultation? Could the Dra
 ft Directive establish higher substance requirements than applicable under
  existing anti-abuse legislation? How to manage reporting obligations unde
 r the Draft Directive in practice? And\, what will be the impact on Luxemb
 ourg? All these questions will be addressed during this webinar. AGENDA We
 lcome coffee Background Necessity and legal basis of the proposed Directiv
 e Substance in international taxation Existing anti-abuse and reporting ob
 ligations Considering the legal basis of this initiative Analysing the pro
 posed reporting regime Determination of shell entities (a series of tests)
  Tax treatment of shell entities Exchange of information Penalties Request
 s for tax audits How to manage (reporting) obligations in practice Practic
 al case studies SPEAKER Oliver R. Hoor\, Tax Partner\, ATOZ Tax Advisers O
 liver is a Partner in the International and Corporate Tax department of AT
 OZ. A tax professional since 2003\, Oliver has experience in Luxembourg an
 d [...]
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