The law of 21 December 2018 and the law of 20 December 2019 implement into domestic tax law the measures of the anti-tax avoidance directives ATAD I and ATAD II in Luxembourg. Several measures (interest limitation rules, controlled foreign companies rules, general anti-abuse rules, and intra-EU hybrid rules) have applied since 2019, whilst other measures (enlarged scope of the anti-hybrid rules and exit taxation) apply since 1 January 2020, and the rules on reverse hybrids will apply as from 2022.
This online training session allows the attendees to get an understanding of the ATAD I and ATAD II measures implemented in Luxembourg tax law as well as their impact on Luxembourg investments structures and to address their questions to the experts.
About the training session
Objectives
By the end of the training session, participants will
- Understand the ATAD I and ATAD II measures implemented in Luxembourg tax law
- Understand their impact on Luxembourg investments structures.
Content
- Presentation of the ATAD I and ATAD II measures implemented in domestic tax law
- Focus on the interest limitation and anti-hybrid rules
- Impact of the ATAD I and ATAD II measures on investment structures involving Luxembourg entities
Target Group
Tax managers, tax directors, accountants, managing directors, heads of compliance, finance directors, legal advisers.
Duration
3 hours
Language
English, French
For any information, please contact us by e-mail institute@arendt.com