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:20260618T094002Z - 97466@eupv478 DTSTART;TZID=Europe/Brussels:20230330T140000 DTEND;TZID=Europe/Brussels:20230330T170000 CREATED:20260618T094002Z DESCRIPTION:Investme nts into distressed debt – looking at Luxembourg investment solutions\nPRESENTATION Over the past 20 years\, investments into debt have become increasingly more popular. A sub-category of debt investments are investm ents into distressed debt\, which are an important niche market which soar ed over the last decade\, contributing to the Grand Duchy’s success as a prime location for Alternative Investments. Broadly speaking\, investment s into distressed debt rely on the acquisition of non-performing loans or other distressed debt instruments at a price below par value. Thereafter\, the idea is to realize capital gains upon the disposal or repayment of th e debt instrument once the financial situation of the debtor improves. Inv estments into distressed debt may be made via different investment vehicle s including\, in particular\, Luxembourg companies\, securitization vehicl es and funds\, or a combination thereof. In some cases\, investments may a lso involve foreign investment vehicles (for example\, a local securitizat ion vehicle). The choice of the optimal investment platform may depend on several factors such as the preferences of the investors\, requirements fr om the perspective of the investment jurisdiction(s)\, constraints from a regulatory perspective and the magnitude of the investment.This seminar wi ll provide participants with a clear view on how investments into distress ed debt may be made in Luxembourg and consider substance and transfer pric ing aspects as well as potential reporting obligations under the mandatory disclosure regime (DAC 6). PROGRAMBackground Regulatory considerations Lu xembourg investment vehicles to invest into debtLuxembourg fundsLuxembourg companiesLuxembourg securitization vehiclesLuxembourg investment platform s for investing into debtCombination of Luxembourg vehiclesCombination of Luxembourg and foreign vehiclesSubstance requirementsTransfer pricing cons iderationsThe mandatory disclosure regime (DAC 6)Conclusion [...] DTSTAMP:20260618T094002Z LOCATION:ATOZ Tax Advisers\, Aerogolf Center\, 1B rue Heienhaff\, Senninger berg 1736\, Luxembourg SUMMARY:Investments into distressed debt – looking at Luxembourg investme nt solutions X-ALT-DESC;FMTTYPE=text/html:Investments into distressed debt – looking at Luxembourg invest ment solutions\nPRESENTATION Over the past 20 years\, investments into debt have become increasingly more popular. A sub-category of debt invest ments are investments into distressed debt\, which are an important niche market which soared over the last decade\, contributing to the Grand Duchy ’s success as a prime location for Alternative Investments. Broadly spea king\, investments into distressed debt rely on the acquisition of non-per forming loans or other distressed debt instruments at a price below par va lue. Thereafter\, the idea is to realize capital gains upon the disposal o r repayment of the debt instrument once the financial situation of the deb tor improves. Investments into distressed debt may be made via different i nvestment vehicles including\, in particular\, Luxembourg companies\, secu ritization vehicles and funds\, or a combination thereof. In some cases\, investments may also involve foreign investment vehicles (for example\, a local securitization vehicle). The choice of the optimal investment platfo rm may depend on several factors such as the preferences of the investors\ , requirements from the perspective of the investment jurisdiction(s)\, co nstraints from a regulatory perspective and the magnitude of the investmen t.This seminar will provide participants with a clear view on how investme nts into distressed debt may be made in Luxembourg and consider substance and transfer pricing aspects as well as potential reporting obligations un der the mandatory disclosure regime (DAC 6). PROGRAMBackground Regulatory considerations Luxembourg investment vehicles to invest into debtLuxembour g fundsLuxembourg companiesLuxembourg securitization vehiclesLuxembourg in vestment platforms for investing into debtCombination of Luxembourg vehicl esCombination of Luxembourg and foreign vehiclesSubstance requirementsTran sfer pricing considerationsThe mandatory disclosure regime (DAC 6)Conclusi on [...] END:VEVENT END:VCALENDAR