4 sessions of 1h45'
7 hours in total, and 4 different sessions with theory and case studies around Tax.
1. Recap of the OECD BEPS Project 2. Tax rules applicable in Luxembourg and abroad 3. Analysis of tax treaty changes and implementation through Case study.
1. The notion of substance 2. Substance requirements in international taxation from different perspectives
PE Investments in the post-BEPS era: Transfer pricing considerations 1. Snapshot of the Luxembourg transfer pricing landscape 2. The arm's length principle 3. Tax risks in relation to transfer pricing 4. Typical controlled transactions in Luxembourg5. The new reporting obligations on intra-group transactions 6. The OECD Discussion Draft on transfer pricing aspects of financial transactions 7. The transfer pricing regime applicable to Luxembourg finance companies 8. Transfer pricing documentation 9. Best practice recommendations
1. Key features of the disclosure regime 2. Arrangements, intermediaries and other interpretation issues 3. The hallmarks of reportable arrangements 4. The main benefit test - Developing a reasonable approach 5. Managing DAC 6 obligations in practice 6. Navigating between penalties7. Implementation through Practical case studies
Online sessions with Q&A.
Certificate of completion and CPD points.