Session details

11th Annual IBA Finance & Capital Markets Tax Virtual Conference

17 Jan - 4 Mar 2022

Session information

The death of holding companies


  • Charting the upheaval from the Denmark cases;
  • Shell entities and economic substance under the EU Anti-Tax Avoidance Directive 3 (ATAD 3): challenges with a one size fits all policy;
  • Navigating OECD/G20 Global Pillar 2; and
  • The appropriate strategies for change: removing problematic holding companies or bolstering local substance.

Session / Workshop Chair(s)

Rhiannon Kinghall Were Macfarlanes, London, England


Ramona Azzopardi WH Partners, Ta' Xbiex, Malta
Rachel Fox William Fry, Dublin, Ireland
Maarten de Bruin Stibbe, Amsterdam, Netherlands
Ayzo van Eysinga AKD N.V., Luxembourg City, Luxembourg