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News conference - Structuring investment funds

The ATAD 1,2,3 saga: The main points to remember from 2022

ABILWAYS Luxembourg - 04/10/2022

The international tax environment has constantly evolved this last decade under the impetus of the OECD and European Commission. One of the main results of these evolutions are the European union anti-abuse mechanisms known as Anti-Tax Avoidance Directives (ATAD).

Indeed, ATAD 1 appears in 2016 with 5 anti-abuse rules to transpose. It was quickly followed by ATAD 2 in 2017 and now ATAD 3 is coming. The ATAD 3 project is to establish specific anti-abuse rules against entities established in the European Union known as "front companies" or "empty shells", ie companies with little substance. Luxembourg holding companies are likely to be directly impacted by this proposed directive.

In the face of this ongoing legislative saga, this fiscal event wishes to give a detailed overview of the effective law and what is coming.

For an enriching and interactive exchange, we offer a cross-views format with our experts. Indeed, our experts will provide a presentation of the various ATAD directives then an exchange of questions / answers.

We are looking forward to meeting you at the conference and we warmly encourage you to choose the “on site” option to make the most of the interactive experience with our experts.

Responsibility for the content of this article lies solely with its author - ABILWAYS Luxembourg
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Organiser
ABILWAYS Luxembourg

www.abilways.lu

Registration is mandatory
Date 04/10/2022
vCalendar
Schedule 9h00 - 13h45
Price 490€
Place Luxembourg ou En-ligne

Contact us Agathe Cottenceau
acottenceau@abilways.com
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