The Anti-Tax Avoidance Directive and the interest deduction limitation rule – key features and uncertainties
DESCRIPTION AND PURPOSE
The Anti-Tax Avoidance Directive (or more commonly referred to as ATAD) has brought significant changes to the Luxembourg tax legislation. Amongst others, a new interest deduction limitation rule applies to all Luxembourg corporate taxpayers (except in some well-defined cases) since 1 January 2019.
The purpose of this workshop is to introduce the interest deduction limitation rule and to present its key features to the audience. It also aims at illustrating the rule and the uncertainities it entails by way of practical examples.
The workshop will be held in English.
In the framework of this workshop, we suggest to explore the following topics together:
Basic principles of the interest deduction limitation rule
Personal and temporal scope
Exceptions to the rule
Specificities related to the fiscal unity regime
Practical application of the rule and uncertainties
Tax professionals, students
Pierre-Antoine Klethi, senior associate, is a member of the Tax and Investment Management Practice Groups in our Luxembourg office. He focuses on corporate taxation (including relevant international developments), fund structuring and EU State Aid investigations.
La société Legitech a obtenu l’agrément du Barreau de Luxembourg.
Tarif étudiant : 48,55€ HTVA, soit 50€ TTC
À condition d’envoyer une copie de sa carte étudiant et une attestation d’inscription