The New Reporting Obligations of Tax Intermediaries (DAC 6) – Analysing the Impact on Alternative Investments and Multinationals

ATOZ Tax Advisers

What are the new reporting obligations of tax intermediaries in Luxembourg? How to determine reportable cross-border arrangements? And what is the main benefit test (“MBT”)? All these questions will be addressed in this workshop.

The workshop will provide an overview of the new Luxembourg mandatory disclosure regime, implementing DAC 6 into Luxembourg law. The workshop will in particular focus on the different hallmarks (that are features of cross-border arrangements) that may trigger reporting obligations and the MBT that is a threshold requirement intended to filter out irrelevant reporting. The analysis of the theoretical framework will be complemented by a number of practical case studies relating to Alternative Investments (Private Equity, Real Estate, etc.) and multinational groups. This workshop should be of interest for in-house tax professionals and compliance officers, tax advisers, lawyers and accountants alike.

Experts: Oliver R. Hoor (Tax Partner, Head of Transfer Pricing and the German Desk, ATOZ Tax Advisers) and Fanny Bueb (Tax Director, ATOZ Tax Advisers)

Level: Intermediate

Objectives:

- Have an overview of the new mandatory disclosure regime

- Understand the scope of the different hallmarks that may trigger reporting obligations

- Develop a good understanding of the “main benefit test” that applies in conjunction with a number of the hallmarks as an additional threshold requirement

- Understand the impact of the new reporting obligations on Alternative Investments (Private Equity, Real Estate, etc.) and multinational groups through a series of practical case studies

- Understand the larger impact of the implementation of DAC 6 in Luxembourg and Europe

IMPORTANT

Participants are hereby informed that they are likely to appear on photographs taken at the event. These are intended to be published in print and/or digital media published by Maison Moderne.