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> > > Structuring alternative investments in the post-beps era – MODULE 1 : STRUCTURING OF ALTERNATIVE INVESTMENTS

Structuring alternative investments in the post-beps era – MODULE 1 : STRUCTURING OF ALTERNATIVE INVESTMENTS

Droit fiscal

Date : 25/09/2018 Horaires : 14h00 - 17h00 (accueil à p. de 13h30) Lieu : Forum da Vinci 6, bd. Grande-Duchesse Charlotte L-1330 Luxembourg

Thématique : Legitech en collaboration avec ATOZ Tax Advisers

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 in the post-BEPS Era” which focuses on the impact of different BEPS measures and the related European Anti-Tax Avoidance Directives (ATAD/ATAD 2) 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 as well as their implementation in domestic tax law and tax treaties
  • understand the concrete impact of the different BEPS measures on alternative investments
  • 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


DRH / Transfer Pricing


  • Overview of the OECD BEPS Project
    • BEPS measures that may impact cross-border investments
    • Implementation of BEPS measures (ATAD/ATAD 2, Multilateral Instruments, OECD Transfer Pricing Guidelines)
  • Analysis of various BEPS measures
    • Action 2 : Hybrid mismatch arrangements
    • Action 3 : Controlled Foreign Company (CFC) rules
    • Action 4 : Interest deduction limitation rules
    • Action 6 : Avoidance of perceived tax treaty abuse
    • Action 7 : Artificial avoidance of permanent establishments
    • Action 8 – 10 : Transfer pricing
    • Action 13 : Transfer pricing documentation
  • Overall impact assessment
    • Luxembourg fund structures
    • Foreign funds with a Luxembourg investment platform
  • Case study : The Luxembourg Real Estate Fund


*     *     *


Oliver R. Hoor, Tax Partner, ATOZ Tax Advisers

Oliver R. Hoor is a Tax Partner in the International and Corporate Tax Department of ATOZ. He is also heading the transfer pricing practice and the German desk of ATOZ.

His professional qualifications include the Luxembourg Certified Accountant (Expert Comptable) and the German Certified Tax Advisor (Steuerberater). He holds a degree in business administration with a major in tax from the University of Applied Sciences of Trier (Germany).

Oliver has more than 15 years of practical experience in Luxembourg and international taxation with a focus on Alternative Investments (Private Equity, Real Estate, Sovereign Wealth Funds, Hedge Funds and Securitization), Mergers & Acquisitions and Multinational Groups.

Oliver has published more than 170 articles and books on Luxembourg and international taxation, including transfer pricing and the OECD Base Erosion and Profit Shifting (“BEPS”) Project, EU Law and the State Aid investigations of the EU Commission. Oliver is further a regular speaker at conferences and lecturer with House of Training.


 La société Legitech a obtenu l’agrément du Barreau de Luxembourg.

Prix : 345€ HTVA

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


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