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BEGIN:VEVENT
UID:20260618T093921Z - 84927@eupv478
DTSTART;TZID=Europe/Brussels:20230420T140000
DTEND;TZID=Europe/Brussels:20230511T170000
CREATED:20260618T093921Z
DESCRIPTION:<a href="https://www.legitech.lu/event/structuring-alternative-
 investments-in-the-post-beps-era-cycle-de-4-modules-495/register">Structur
 ing Alternative Investments in the post-BEPS era - cycle de 4 modules</a>\
 nPRESENTATION Module 1 - 20/04/2023 - 2 to 5 PM : structuring of alternati
 ve investments Over the last decades\, Luxembourg has developed and cement
 ed its position as the location of choice for asset managers implementing 
 Alternative Investments such as private equity\, private debt\, real estat
 e and infrastructure. Although these investment activities where never in 
 the focus of the OECD when developing new tax rules as a result of the org
 anisation’s Base Erosion and Profit Shifting (“BEPS”) Project\, the 
 changes that have been/will be implemented in the domestic tax laws of Lux
 embourg and foreign jurisdictions as well as the changes to bilateral tax 
 treaties and the OECD Transfer Pricing Guidelines will have an impact on t
 he taxation of alternative investments. This is the first of four workshop
 s on “Alternative Investments in Luxembourg” which focuses on the impa
 ct of different BEPS measures\, the European Anti-Tax Avoidance Directives
  (ATAD/ATAD 2) and related Luxembourg tax law changes on contemporary inve
 stment structures. >>> Program Introduction Typical investment structures 
 The OECD BEPS Project and ATAD/ATAD 2 Impact of ATAD/ATAD 2 on investments
  Interest limitation rules Hybrid mismatch rules Reverse hybrid mismatch r
 ule Case studies Conclusion I REGISTER TO MODULE 1 Module 2 - 27/04/2023 -
  2 to 5 PM : substance requirements Substance is a key element in internat
 ional taxation and is relevant for the application of both domestic tax la
 w and tax treaties. The notion of substance involves a number of elements 
 such as (i) infrastructure (equipment\, facilities and employees\, etc.)\,
  (ii) corporate governance (directorship\, involvement of Luxembourg direc
 tors\, the place where decisions are taken\, etc.)\, (iii) functional and 
 risk profile\, (iv) legal documentation and contractual aspects\, (iv) tra
 nsfer pricing documentation\, (iv) the actual conduct of business [...]
DTSTAMP:20260618T093921Z
LOCATION:ATOZ Tax Advisers\, Aerogolf Center\, 1B rue Heienhaff\, Senninger
 berg  1736\, Luxembourg
SUMMARY:Structuring Alternative Investments in the post-BEPS era - cycle de
  4 modules
X-ALT-DESC;FMTTYPE=text/html:<a href="https://www.legitech.lu/event/structu
 ring-alternative-investments-in-the-post-beps-era-cycle-de-4-modules-495/r
 egister">Structuring Alternative Investments in the post-BEPS era - cycle 
 de 4 modules</a>\nPRESENTATION Module 1 - 20/04/2023 - 2 to 5 PM : structu
 ring of alternative investments Over the last decades\, Luxembourg has dev
 eloped and cemented its position as the location of choice for asset manag
 ers implementing Alternative Investments such as private equity\, private 
 debt\, real estate and infrastructure. Although these investment activitie
 s where never in the focus of the OECD when developing new tax rules as a 
 result of the organisation’s Base Erosion and Profit Shifting (“BEPS
 ”) Project\, the changes that have been/will be implemented in the domes
 tic tax laws of Luxembourg and foreign jurisdictions as well as the change
 s to bilateral tax treaties and the OECD Transfer Pricing Guidelines will 
 have an impact on the taxation of alternative investments. This is the fir
 st of four workshops on “Alternative Investments in Luxembourg” which 
 focuses on the impact of different BEPS measures\, the European Anti-Tax A
 voidance Directives (ATAD/ATAD 2) and related Luxembourg tax law changes o
 n contemporary investment structures. >>> Program Introduction Typical inv
 estment structures The OECD BEPS Project and ATAD/ATAD 2 Impact of ATAD/AT
 AD 2 on investments Interest limitation rules Hybrid mismatch rules Revers
 e hybrid mismatch rule Case studies Conclusion I REGISTER TO MODULE 1 Modu
 le 2 - 27/04/2023 - 2 to 5 PM : substance requirements Substance is a key 
 element in international taxation and is relevant for the application of b
 oth domestic tax law and tax treaties. The notion of substance involves a 
 number of elements such as (i) infrastructure (equipment\, facilities and 
 employees\, etc.)\, (ii) corporate governance (directorship\, involvement 
 of Luxembourg directors\, the place where decisions are taken\, etc.)\, (i
 ii) functional and risk profile\, (iv) legal documentation and contractual
  aspects\, (iv) transfer pricing documentation\, (iv) the actual conduct o
 f business [...]
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