Structuring alternative investments in the post-BEPS era - module 1 : structuring of alternative investments

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                                                      Module 1 - 20/04/2023 - 2 to 5 PM : structuring of alternative investments 

                                                      Over the last decades, Luxembourg has developed and cemented its position as the location of choice for asset managers implementing Alternative Investments such as private equity, private debt, real estate and infrastructure. 

                                                      Although these investment activities 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 domestic tax laws of Luxembourg and foreign jurisdictions as well as the changes to bilateral tax treaties and the OECD Transfer Pricing Guidelines will have an impact on the taxation of alternative investments. 

                                                      This is the first of four workshops on “Alternative Investments in Luxembourg” which focuses on the impact of different BEPS measures, the European Anti-Tax Avoidance Directives (ATAD/ATAD 2) and related Luxembourg tax law changes on contemporary investment 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 rule

                                                      • Case studies

                                                      • Conclusion


                                                      OLIVER R. HOOR
                                                      Tax Partner and Head of Transfer Pricing, ATOZ Tax Advisers

                                                      Oliver is a Partner in the International & Corporate Tax department at ATOZ.

                                                      A tax professional since 2003, Oliver has experience in Luxembourg and international taxation with a focus on alternative Investments (private equity, real estate, sovereign wealth funds, hedge funds), mergers & acquisitions and multinational groups. He advises clients on all direct tax aspects regarding deal structuring, maintenance, reorganisations and exit planning. He also holds the titles of Head of Transfer Pricing and of the German Desk.

                                                      Oliver is the author of more than 250 articles and books on Luxembourg and international taxation including Transfer Pricing and related documentation requirements, the OECD Base Erosion and Profit Shifting (BEPS) Project and the EU Anti-Tax Avoidance Directives (ATAD 1/ATAD 2), reporting obligations of tax intermediaries (DAC6), the OECD Model Tax Convention and Tax Treaties, EU Law and the State Aid investigations of the EU Commission (see He is also a regular speaker at conferences as well as being a lecturer with Legitech and ILA.

                                                      Oliver is qualified as a Chartered Accountant in Luxembourg ("Expert-Comptable") and is a certified German tax adviser (Steuerberater). He holds a post-graduate degree in Luxembourg Tax and a degree in Business Administration with a major in Tax from the University of Applied Sciences of Trier, Germany.

                                                      He speaks German, English and French.

                                                      FRAIS D'INSCRIPTION

                                                      Inscription au module 1 en présentiel: 235€ TTC 
                                                      Tarif étudiant : 50€ TTC (à condition d’envoyer une copie de sa carte étudiant et une attestation d’inscription), merci de nous contacter à l'adresse [email protected]


                                                      La société Legitech a obtenu l'agrément du Barreau de Luxembourg

                                                      DATA PRIVACY

                                                      Les coordonnées des participants seront communiquées à Atoz Tax Advisers à des fins d'organisation.


                                                      Mme Carole Verdicq
                                                      Tél: 0032 10 42 02 96
                                                      Email: [email protected]

                                                      Date et heure

                                                      20 avril 2023

                                                      08:00 11:00 Europe/Brussels

                                                      ATOZ Tax Advisers

                                                      Aerogolf Center
                                                      1B rue Heienhaff
                                                      Senningerberg 1736
                                                      Obtenez la direction
                                                      Organisé par

                                                      ATOZ Tax Advisers