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PRODID:-//Session events Calendar//IBA//EN
CALSCALE:GREGORIAN
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DTSTAMP:20260416T050833Z
DTSTART:20250120T171500Z
DTEND:20250120T181500Z
SUMMARY:Holding companies: state of play
DESCRIPTION:\n	best jurisdictions (fact vs fiction): Ireland\, Luxembourg
 \, Netherlands\, Spain\, the United Arab Emirates (UAE) and the UK\;\n	g
 eneral anti-avoidance rules (GAARs) and specific anti-avoidance rules (S
 AARs) in the holding company context\;\n	substance requirements: update 
 on Unshell and domestic substance requirements in the UAE and US\; and\n
 	US developments: treaty structures\, status of the Trump tax reform and
  its impact on holding companies and the effect of Pillar 2.\n\n
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