Join us for our next ATOZ Briefing, taking place on 1 February as of 8:45am at The Biltmore Mayfair in London, United Kingdom, to hear a Luxembourg tax and transfer pricing update for 2024, presented by our Tax Partner & Head of Transfer Pricing, Oliver R. Hoor, and Tax Partner, Antoine Dupuis.
Event overview
This Briefing will provide you with a panorama view on Luxembourg tax and transfer pricing developments, including developments at EU level that may eventually become relevant for Luxembourg (several Directive Proposals, EU State Aid investigations, etc).
The practical insights shared during this briefing should be most relevant for asset managers, in-house legal counsel, tax managers and practitioners, as well as other interested parties.
Agenda
8:45am – 9:15am Registration and welcome coffee
9:15am – 10:45am Luxembourg Tax and Transfer Pricing Update
- Luxembourg tax law changes
- 2024 tax law changes
- Outlook: The tax programme of the Frieden administration
- Luxembourg case law
- Tax treatment of classes of shares (Tribunal)
- Classification of an IFL as debt (Administrative Court)
- The use of tax losses and the concept of abuse of law (Tribunal)
- Developments at EU level
- Business in Europe: Framework for Income Taxation (“BEFIT”)
- Transfer Pricing (“TP”) Directive Proposal
- The Unshell Directive (“ATAD 3”)
- Securing the Activity Framework of Enablers (“SAFE”)
- Debt-Equity Bias Reduction Allowance (“DEBRA”)
- Head Office Tax (“HOT”) System for SMEs
- Faster and Safer Relief of Excess Withholding Tax (“FASTER”)
- EU State Aid investigations
- The Engie case
- The Amazon case
- Where do we stand in terms of EU State Aid investigations?
10:45am – 11:15am Networking coffee
Register now by contacting the team on events@atoz.lu.