Implementation of ATAD 2 into Luxembourg Tax Law - Analysing the Impact on Alternative Investments and Multinationals
After the training the participant shall be able to:
- have a clear understanding of the complex anti-hybrid mismatch rules that will be effective as from 2020
- understand the impact of the new rules on Alternative Investments structured via Luxembourg
- understand how Luxembourg investment platforms of multinational groups might be impacted by the new tax measures
- have a view on structure alignments that might be implemented to manage the tax position in Luxembourg
- Overview of the Luxembourg tax reform
- Types of hybrid mismatch arrangements targeted by the new rules
- Hybrid mismatches (hybrid financing instruments, hybrid entities, hybrid permanent establishments, etc.)
- Reverse hybrid mismatches
- Tax residency mismatches
- Mechanism of the anti-hybrid mismatch rules
- Limits of the scope of the new rules
- Case studies
Who is the course aimed at?
Professionals of the financial sector and in-house tax managers that would like to understand the potential impact of the anti-hybrid mismatch rules on Alternative Investments (Real estate, private equity, etc.) and multinational groups that manage their investments via a Luxembourg investment platform.
At the end of the training, the participants will receive a certificate of attendance delivered by the House of Training.
Responsibility for the content of this training description lies solely with its author, the training provider House of Training.