Substance

The importance of substance and transfer pricing in the post-BEPS era

Substance

Proposed by

The importance of Substance in the post-BEPS era

  • Overview of the notion of substance¬†

  • Analysing the importance of substance in international tax

    • Requirements from a Luxembourg tax and regulatory perspective

    • Requirements from a foreign tax perspective

    • Requirements from a tax treaty perspective

    • Requirements from a transfer pricing perspective

    • Reputational risks

  • Considering typical substance models

    • Master holding company

    • Management or service company

    • Outsourcing model

  • Practical case studies: Defining the right level of substance


About The Author

Practical Info

Date
26/02/2019 14:10 (Europe/Luxembourg)
Duration
1 hour 20 minutes
Location