ATOZ Breakfast Briefings are breakfast seminars offered by ATOZ to make sure that our clients are ahead of the curve on specific topics which affect their area of business.
On Thursday 25 January, Breakfast Briefing “Structuring Alternative Investments in the post-BEPS era", was hosted by Keith O'Donnell, ATOZ Managing Partner and
Oliver R. Hoor, ATOZ Tax Partner & Head of Transfer Pricing.
Agenda points included:
- Overview of the OECD BEPS Project and its implementation across Europe and beyond
- EU Anti-Tax Avoidance Directive (ATAD & ATAD 2)
- Multilateral Instrument (MLI)
- OECD Transfer Pricing Guidelines
2. Analyzing the practical impact of the different BEPS measures on investment structures
- Hybrid mismatch arrangements
- Principal Purpose Test (PPT)
- Permanent establishments
- Substance requirements
- Transfer pricing documentation
3. Considering structure alignments in view of future developments
For more information about ATOZ Breakfast Briefings, please contact events@atoz.lu