The workshop will provide an overview of the new Luxembourg mandatory disclosure regime, implementing DAC 6 into Luxembourg law. The workshop will in particular focus on the different hallmarks (that are features of cross-border arrangements) that may trigger reporting obligations and the MBT that is a threshold requirement intended to filter out irrelevant reporting. The analysis of the theoretical framework will be complemented by a number of practical case studies relating to Alternative Investments (Private Equity, Real Estate, etc.) and multinational groups. This workshop should be of interest for in-house tax professionals and compliance officers, tax advisers, lawyers and accountants alike.
Experts:
Oliver R. Hoor (Tax Partner, Head of Transfer Pricing and the German Desk, ATOZ Tax Advisers) and Fanny Bueb (Tax Director, ATOZ Tax Advisers)
Level: Intermediate
Objectives:
– Have an overview of the new mandatory disclosure regime
– Understand the scope of the different hallmarks that may trigger reporting obligations
– Develop a good understanding of the “main benefit test” that applies in conjunction with a number of the hallmarks as an additional threshold requirement
– Understand the impact of the new reporting obligations on Alternative Investments (Private Equity, Real Estate, etc.) and multinational groups through a series of practical case studies
– Understand the larger impact of the implementation of DAC 6 in Luxembourg and Europe
IMPORTANT
Participants are hereby informed that they are likely to appear on photographs taken at the event. These are intended to be published in print and/or digital media published by Maison Moderne.