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> > > MODULE 1: STRUCTURING OF ALTERNATIVE INVESTMENTS

MODULE 1: STRUCTURING OF ALTERNATIVE INVESTMENTS

Droit fiscal

Date : 11/02/2020 Horaires : 14h00 - 17h00 (accueil à partir de 13h30) Lieu : Novotel Kirchberg

Thématique : Legitech en collaboration avec ATOZ Tax Advisers

Workshop: 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 prime holding location and a major financial centre within Europe. Multinational enterprises and international investors alike use Luxembourg as a platform to manage their business activities and investments in and beyond Europe.

Today, Luxembourg is the location of choice for asset managers implementing Alternative Investments such as real estate, private equity, private debt 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 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 three workshops on the “Structuring of Alternative Investments (Private Equity, Real Estate, etc.) in the post-BEPS Era” 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.

 

Objectives of the workshop

Upon successful completion of this workshop, the participants will:

  • have an overview of the outcome of the OECD BEPS Project and the EU Anti-Tax Avoidance Directives (ATAD/ATAD 2) as well as their implementation in domestic tax law and tax treaties
  • understand the concrete impact of the different BEPS measures on Alternative Investments structured via Luxembourg (in Luxembourg and abroad)
  • have a clear view on which BEPS measures will generally not impact alternative investments
  • understand the importance of a tailor-made approach when it comes to the design and implementation of investments

 

PROGRAMME

  • Overview of the OECD BEPS Project
    • BEPS measures that may impact cross-border investments
    • Implementation of BEPS measures (ATAD/ATAD 2, Multilateral Instruments, DAC 6, OECD Transfer Pricing Guidelines)
  • Analysis of the Luxembourg tax reform
    • Interest limitation rules
    • Hybrid mismatch rules
    • Controlled Foreign Company (CFC) rules
    • General anti-abuse rule (GAAR)
    • Exit taxation
    • The amended PE definition
    • The amendment of the Luxembourg roll-over relief
  • Analysis of tax treaty changes
    • The principal purposes test (PPT)
    • Other tax treaty related BEPS measures
  • Overall impact assessment
    • Luxembourg fund structures
    • Foreign funds with a Luxembourg investment platform
  • Case study : The Luxembourg Real Estate Fund

 

*     *     *

INTERVENANTS

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 House of Training, 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).

 

Cette formation d’une demi-journée est agréée par le Barreau de Luxembourg dans le cadre de la formation continue. ?

Prix : 345€ HTVA

Tarif étudiant : 48,55€ HTVA, soit 50€ TTC (à condition d’envoyer une copie de sa carte étudiant)

 

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