Event - Luxembourg - 26/09/2024 

SUBSTANCE REQUIREMENTS IN A POST-BEPS WORLD 
Focusing on Alternative Investments

You are invited to our Breakfast Conference "Substance requirements in a post-BEPS world" taking place on 26 September 2024 at the Novotel Kirchberg Luxembourg. 

During this breakfast conference, Adrian Sedlo, Partner at SEDLO, and Oliver R. Hoor, Tax Partner & Head of Transfer Pricing at ATOZ Tax Advisers, will provide a 360° overview of substance requirements from a legal (corporate and insolvency) and a(n international) tax perspective, with a particular focus on Alternative Investments.

8:45 - 9:15 | REGISTRATION & WELCOME COFFEE

9:15 - 10:15 | SUBSTANCE & LEGAL PERSECTIVE 

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• 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

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SPEAKER: Adrian Sedlo, Avocat à la Cour & Partner at SEDLO 

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10:15 - 10:30 | COFFEE BREAK  

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10:30 - 11:45 | SUBSTANCE REQUIREMENTS FROM A(N INTERNATIONAL) TAX PERSPECTIVE 

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• 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

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SPEAKER: Oliver R. Hoor, Tax Partner & Head of Transfer Pricing at ATOZ Tax Advisers 

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11:45 - 12:00 | NETWORKING COFFEE ​​​​​​​​