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Formation - The implementation of ATAD I and II in Luxembourg

Initiation
1 jour - 7 heures
Luxembourg

Understand how to fight tax avoidance

Understand the impact of ATAD 2 on the Luxembourg Market.

Objectifs
Pour qui ?
Compétences acquises
Objectifs

· Overview on the various actions combatting tax avoidance (From BEPS to ATAD 2).

· Identify the new rules and regulations regarding TAX Avoidance (draft law transposing ATAD 2).

· Evaluate the impact of ATAD 2 on the Luxembourg Market.

· Understand the interactions of ATAD with DAC6, AML Tax.



Pour qui ?
Tax managers, international tax managers, tax experts. Accountants. Directors, Managing Directors. Jurist compliance, Tax compliance, Heads of compliance. Financial Directors. Administrators, Directors of investments. Jurists, internal legal advisors and members of the board of the Luxemburg structures of investment and European / international groups having a Luxemburg presence.

After following this course, the participant will be able to understand the various actions combatting tax avoidance (From BEPS to ATAD 2), master the measures established by the Luxembourg Law transposing ATAD 1 and the EU directive on ATAD 2 and anticipate the impact of these regulations on the Luxembourg market.
Programme
The implementation of ATAD I and II in Luxembourg

From BEPS to ATAD 2: Understand the various actions combatting tax avoidance

  • Overview of the measures implemented by BEPS.
  • Master the content and the purpose of the Law of 21 December 2018 implementing the European union anti-tax avoidance directive.
  • Identify the amendments set by the new law to the tax framework.
  • Comprehend the new ATAD 2 directive and the Luxembourg draft law relating to anti-tax-avoidance.

Delineate the scope of the law

  • Identify the entities subject to corporation tax within the territory of the member state of the EU and their subsidiaries established in a foreign country.
  • Recognize the terms and conditions applied to multinational companies.
  • Perceive the rules for defining a controlled foreign company (according to the type and the level of control) and under which conditions these companies are subject to the ATAD obligations.

Comprehend the measures established by ATAD.

Measures:

  • Deduction of interests.
  • Exit Tax.
  • The general anti-abuse clause.
  • Rules governing controlled companies.
  • Rules regarding certain hybrid arrangements.

New regulations relating to the transfer of the registered office.

Ratification of “multilateral instrument” (MLI).

Identify the amendments made by the Luxembourg’s draft law implementing the ATAD 2 directive

  • Perceive the content and the aim of ATAD 2 directive
  • Define the scope of ATAD 2
  • Interpret the amendments made to the law of 21 December 2018

Evaluate the impact of ATAD on the Luxembourg financial place.

Case study.

Nos intervenants
Oliver R. HOOR
Oliver R. HOOR
ATOZ TAX ADVISERS Luxembourg
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Sur mesure

en présentiel ou à distance

The implementation of ATAD I and II in Luxembourg
Ref
6201039
Tarif
810€ HT
Repas inclus
Prochaines sessions

Le choix de la session vous sera demandé lors de votre inscription.

Luxembourg
Prochaines sessions
21 sept. 2022
21-09-2022

dans vos locaux ou à distance

The implementation of ATAD I and II in Luxembourg
Ref
6201039
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