ATOZ Briefings are 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 9 November, ATOZ Briefing “Structuring Alternative Investments in the post-BEPS era" with a focus on Real Estate, was hosted by 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 Briefings, please contact events@atoz.lu