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> > > Structuring alternative investments (private equity, real estate, etc.) In the post-beps era Module 1: structuring of alternative investments

Structuring alternative investments (private equity, real estate, etc.) In the post-beps era Module 1: structuring of alternative investments

Droit fiscal

Date : 07/05/2019 Horaires : 14h00 - 17h00 (accueil à partir de 13h30) Lieu : Forum da Vinci | 6, bd. Grande-Duchesse Charlotte L-1330 Luxembourg

Thématique : Legitech en collaboration avec ATOZ Tax Advisers

Module 1: structuring of alternative investments

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 related European Anti-Tax Avoidance Directives (ATAD/ATAD 2) and the Luxembourg tax reform on contemporary investment structures.

 

Objectives of the workshop

Upon successful completion of this workshop, the participants will:

o   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

o   understand the concrete impact of the different BEPS measures on alternative investments structured via Luxembourg

o   have a clear view on which BEPS measures will generally not impact alternative investments

o   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 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 16 years of practical experience in Luxembourg and international taxation (including transfer pricing) 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 200 articles and books on Luxembourg and international taxation, including transfer pricing, the OECD Base Erosion and Profit Shifting (“BEPS”) Project and the EU Anti-Tax Avoidance Directives, the OECD Model Tax Convention and bilateral tax treaties, EU Law and the State Aid investigations of the EU Commission. Oliver is further a regular speaker at conferences and lecturer with Legitech and House of Training.

 

Fanny Bueb, Tax Director, ATOZ Tax Advisers

Fanny Bueb has more than 8 years of practical experience including 6 years in Luxembourg and international tax following a 2-year professional experience in the accounting sector in France.

Fanny has a Master’s degree in Accounting (Fench GAAP, IFRS), finance and management and a Master’s degree in Business and Tax Law from the University of Strasbourg. She further has a post-graduate degree in Luxembourg tax.

She has experience in relation to the structuring of Alternative Investments via Luxembourg (Private Equity, Real Estate, Hedge Funds, etc.) as well as Mergers & Acquisitions (multinational groups).

She is a member of the Core Transfer Pricing Team of ATOZ, developing new transfer pricing services and working on non-standard transfer pricing services (fund management services, advice on risk management in regard to financing activities, preparation of master files, etc.).

 

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

Prix : 345€ HTVA pour chaque workshop (le prix inclut l’ouvrage Transfer pricing pour le Module 3 du 21 mai)

En cas d’inscription aux 3 workshops : un workshop gratuit, soit 690€ pour les trois (ouvrage compris) – Code PROMO : 3MODULES

Module 1 – 7/05/2019

Module 2 – 14/05/2019

Module 3 – 21/05/2019

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

Inscription

 

 

 

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