This year, in partnership with the House of Training, a number of our Members will be giving technical trainings on various topics.
Implementation of ATAD 2 into Luxembourg Tax Law - Analysing the Impact on Alternative Investments and Multinationals
26 April & 6 September 2022
This training, hosted by Fanny Bueb - Tax Principal, will provide a clear understanding of the complex anti-hybrid mismatch rules that are effective as from 2020 and the impact of the new rules on Alternative Investments structured via Luxembourg.
Agenda
- Overview of the Luxembourg anti-hybrid mismatch rules
- Types of hybrid mismatch arrangements targeted by the new rules
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- 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
More information and registration here.
Structuring Alternative Investments (Private Equity, Real Estate,…) in the post-BEPS era via Luxembourg
16 May & 20 September 2022
This training, given by Fanny Bueb - Tax Principal, will provide an understanding of how cross-border private equity and real estate investments are structured through Luxembourg and an overview of the BEPS recommendations, the EU Anti-Avoidance Directive and the Multilateral Instrument on Tax Treaties affecting alternative investment structures.
Agenda
- Overview of Alternative Investment structures via Luxembourg
- The OECD BEPS Project and related actions at EU level
- BEPS measures and their impact on Alternative Investment structures
- Determining and organizing the right level of substance
- Optimising set-ups in the new international tax environment
- Structuring aspects
- The importance of arm’s length conditions and transfer pricing documentation
More information and registration here.
Luxembourg implements the Mandatory Disclosure Regime (DAC6): Moving towards DAC6 Readiness
13 September 2022
This training, hosted once again by Fanny Bueb -Tax Principal, will provide a DAC6 overview.
Agenda
- Introduction
- Design principles and main objectives of mandatory disclosure regimes
- Overview of the new disclosure regime
- Definition of tax intermediaries
- Reportable arrangements
- Information to be reported
- Reporting responsibilities
- Competing reporting obligations
- Timing aspects
- Penalties for non-compliance
- Analysis of the hallmarks that may trigger reporting obligations
- Understanding of the main benefit test and its importance in the new reporting regime
- Determining reportable cross-border arrangements
- Case studies
More information and registration here.
VAT fundamentals
23 September 2022
This training, given by Thibaut Boulange - Tax Partner and Justine Guilluy - Tax Director, aims at presenting the main VAT concepts as well as the related key elements to anticipate VAT costs / receivable amounts and handle VAT obligations.
Agenda
- VAT status of Luxembourg companies
- Localisation rules for services and goods
- VAT deduction rules
- Luxembourg VAT rates and exemptions
- Liability to pay the VAT to the Treasury
- Luxembourg VAT obligations
More information and registration here.
Transfer Pricing in Luxembourg
7 October 2022
This training, presented by Andreas Medler- Tax Principal, will provide an overview of the Luxembourg transfer pricing environment as well as an overview of the OECD Transfer Pricing Guidelines and the new guidance introduced under the OECD BEPS project, including the OECD 2020 guidance on financial transactions.
Agenda
- Introduction to transfer pricing
- The arm’s length principle
- The OECD Transfer Pricing Guidelines
- Luxembourg transfer pricing rules and practices
- Transfer pricing methodologies
- Comparability analysis and data base researches
- Common transfer pricing approaches applied in Luxembourg (financing activities, interest rates, intra-group services, fund management services, etc)
- Transfer pricing documentation and tax risk management
- Transfer pricing adjustments
More information and registration here.