Substance requirements in a post-BEPS world - Focusing on Alternative Investments

Join us on 26 September as of 8:45am for our next briefing in cooperation with Sedlo Law Firm taking place at the Novotel Kirchberg Luxembourg.

During this morning seminar, Oliver R. Hoor, Tax Partner and Head of Transfer Pricing and Adrian Sedlo, Sedlo Law Firm Managing Partner, will provide a 360° overview of substance requirements from a legal (corporate and insolvency) and a(n international) tax perspective with a focus on Alternative Investments.

Event agenda

8:45am – 9:15am         Registration and welcome coffee

9:15am – 10:15am       Substance & legal perspective

Speaker: Adrian Sedlo, Managing Partner, Sedlo Law Firm Luxembourg

• Substance & corporate laws
  • Nationality of a company
    
  • Central Administration vs. Principal Establishment vs. Registered Office
  • Practical aspects
  • Residence of managers
  • Board meetings
  • Circular resolutions
  • General meetings of shareholders
  • Domiciliation
  • Lack of substance: Corporate law consequences
• Substance & insolvency laws
  • Notion of Centre of Main Interest (COMI)
  • COMI and Central Administration
  • Lack of substance: Insolvency law consequences

10:15am – 10:30am     Coffee break

10:30am – 11:45am     Substance requirements from a(n international) tax perspective

Speaker: Oliver R. Hoor, Tax Partner & Head of Transfer Pricing & the German Desk, ATOZ Tax Advisers

• Introduction

• The notion of substance

• Substance requirements in international taxation

  • Substance requirements from a Luxembourg (tax) perspective
    • Managing tax residency
    • Luxembourg finance companies
    • Requirements from a regulatory perspective
  • Substance requirements from a foreign tax perspective
    • Anti-abuse legislation
    • Considerations regarding appropriate substance
    • Substance requirements in an EU context
  • Substance requirements from a tax treaty perspective
    • Principal Purposes Test (PPT)
    • Beneficial ownership
    • Avoiding unintentional permanent establishments
  • Substance requirements from a transfer pricing perspective
    • The arm’s length principle
    • Supply chain management
    • Transfer pricing documentation
  • Managing reputational risks
• Managing substance in practice
  • Different substance models
  • Good corporate governance
  • Practical case studies
• Excursus: The Draft ATAD 3
• Conclusion

11:45am – 12:00pm     Networking coffee

Interested?

If you are looking to register for this event, please contact our team on events@atoz.lu.