TRANSFER PRICING AND RELATED DOCUMENTATION REQUIREMENTS
STRUCTURING ALTERNATIVE INVESTMENTS (PRIVATE EQUITY, REAL ESTATE, ETC.) In the post -BEPS ERA
Over the last decades, Luxembourg has developed and cemented its position as a location of choice for asset managers implementing Alternative Investments such as private equity, real estate, infrastructure or hedge funds.
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 are implemented in the domestic tax law of Luxembourg and foreign jurisdictions as well as the changes to bilateral tax treaties and the OECD Transfer Pricing Guidelines have an impact on the taxation of Alternative Investments.
In a series of four workshops, participants will develop a clear understanding of the impact of the OECD BEPS Project on Alternative Investments in Luxembourg:
Module 1: Structuring of alternative investments (21 April 2022)
Module 2: Substance requirements (28 April 2022)
Module 3: Transfer pricing and related documentation requirements (5 May 2022)
Module 4: The mandatory disclosure regime (DAC 6) (12 May 2022)
Oliver R. Hoor, Tax Partner, ATOZ Tax Advisers
Oliver is a Partner in the International and Corporate Tax department of 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. Oliver advises clients on all direct tax aspects regarding deal structuring, maintenance, reorganisations and exit planning.
He is Head of Transfer Pricing and the German Desk. Oliver is further a member of the tax working groups of the Association of the Luxembourg Fund Industry (ALFI) and the Luxembourg Private Equity Association (LPEA).
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 & 2), reporting obligations of tax intermediaries (DAC 6), the OECD Model Tax Convention and Tax Treaties, EU Law and the State Aid investigations of the EU Commission. He is also a regular speaker at conferences as well as a lecturer with Legitech and ILA.
Oliver is qualified as a Chartered Accountant in Luxembourg (“Expert-Comptable”) as well as 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).
Fanny Bueb, Tax Director, ATOZ Tax Advisers
Fanny is a Director in the International and Corporate Tax department at ATOZ. A tax professional since 2011, Fanny worked in the accounting sector for 2 years with a Big4 in France before focusing on international tax in Luxembourg. Fanny has experience in relation to the structuring of Alternative Investments via Luxembourg (private equity, real estate, infrastructure, etc.) as well as mergers & acquisitions (multinational groups). She also provides tax advisory services to clients in the Luxembourg banking area with a particular focus on the treatment of transactions under Luxembourg GAAP and IFRS.
Fanny is a member of the Core Transfer Pricing Team of ATOZ that develops new transfer pricing services and deals with complex, non-standard transfer pricing engagements. She further advises on the new reporting obligations of tax intermediaries under the mandatory disclosure regime (DAC 6).
Fanny holds a post-graduate degree in Luxembourg Tax. She holds a Master’s degree in Accounting (French GAAP, IFRS), Finance and Management as well as a Master’s degree in Business and Tax Law from the University of Strasbourg (France).
This 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.
Provided you send a copy of your student card and proof of registration.