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On 1 July 2020, the mandatory disclosure regime (MDR) entered into force with first reporting deadlines set at the beginning of 2021. Intermediaries and taxpayers have now to consider potential reporting obligations under the MDR in order to mitigate the risk of penalties. 

The MDR introduces some vague definitions and concepts that can, at times, make it difficult for practitioners to determine as to whether or not a specific cross-border arrangement is reportable. Therefore, it is crucial to develop a clear understanding of the hallmarks and the main benefit test (MBT).

How are reportable cross-border arrangements determined? How should some of the more ambiguous hallmarks be interpreted? And, what is a reasonable approach towards the interpretation of the main benefit test (MBT)? All these questions will be answered during this webinar organised in co-operation with Legitech.

AGENDA

1. Introduction

2. Key features of the disclosure regime

3. Arrangements, intermediaries and other interpretation issues

4. The hallmarks of reportable arrangements

5. The main benefit test (MBT) – Developing a reasonable approach

6. Managing DAC 6 obligations in practice

7. Case studies

- The Real Estate Fund

- The Private Equity Fund

8. DAC6Connect – The IT solution for DAC 6 reporting obligations

SPEAKERS

Oliver R. Hoor, Tax Partner Fanny Bueb, Tax Director

Romain Tiffon, Tax Partner

This half-day training course is approved by the Luxembourg Bar Association within the framework of continuing education.

Student rate: 48,55€ VAT not included, i.e. 50€ TTC.