Tax

Blended learning

À qui s'adresse la formation?

Tout public

Niveau atteint

Intermédiaire

Durée

8,00 heure(s)

2 sessions of 4h

Langues(s) de prestation

EN

Prochaine session

Objectifs

8 hours in total, and 2 different sessions with theory and case studies around Tax.

  • The 1st session focuses on giving an overview on interest deduction limitations rules in Luxembourg and ATAD 2 anti-hybrid related measures.
  • The 2nd one focuses more in tax considerations in PE Investment structuring, tax obligations and recent case law developments.

Contenu

Session 1:PE Investment – key Luxembourg tax structuring aspects: overview of interest deduction limitations rules in Luxembourg and ATAD 2 anti-hybrid related measures.

Typical PE investments structures and key Luxembourg tax considerations:

  • Interest deduction limitation rules in typical investments structures (focus on ATAD I, thin capitalization rules, transfer pricing requirements, recapture rule, etc), and
  • ATAD II anti-hybrid related measures (in Luxembourg and the investment jurisdiction)
Session 2:Tax considerations in PE Investment structuring, tax obligations and recent case law developments.
  • Overview of general and specific anti-abuse provisions, substance and beneficial ownership requirements in PE structuring
  • Luxembourg tax obligations for PE investment structures – DAC 6, CBCR and Pillar 2
  • Recent case law review impacting PE structuring

Méthodes pédagogiques

Onlive, live session with Q&A.

Certificat, diplôme

Certificate of completion and CPD points.