Structuring Alternative Investments (Private Equity, Real Estate,…) in the post-BEPS era via Luxembourg
Upon successful completion of this course, the student will:
- have an understanding of how crossborder private equity and real estate investments are structured via Luxembourg
- have an overview of the BEPS recommandations, the European Anti-Avoidance Directive and the Multilateral instrument regarding tax treaties impacting Alternative Investment structures
- understand the importance of substance and arm’s length conditions when structuring investments
- have a clear view on how the changes of the international tax landscape will impact Alternative Investments
- Overview of Alternative Investments structures via Luxembourg
- The OECD BEPS Project and related actions at EU level
- BEPS measures and their impact on Alternative Investment structures
- Determining and organizing the right level of substance
- Optimizing set-ups in the new international tax environment
- Structuring aspects
- The importance of arm’s length conditions and transfer pricing documentation
The lecturer is a tax partner (Head of Transfer Pricing) with a large tax advisory firm in Luxembourg who has more than 14 years of experience in Luxembourg and international taxation. He published more than 140 articles and books on Luxembourg and international taxation including Transfer Pricing and the OECD Base Erosion and Profit Shifting (“BEPS”) Project. He is also member of the Taxand transfer pricing service line and a member of the working group of the Luxembourg Private Equity Association (LPEA) on Transfer Pricing.
At the end of the training, the participants will receive a certificate of participation delivered by the House of Training.
The printed course material will be delivered at the beginning of the course.