Session details

12th Annual London Finance and Capital Markets Conference

16 Jan - 17 Jan 2023

Session information

Future of holding companies

Tuesday 17 January (0830 - 1000)

Committee(s)

Taxation Section (Lead)

Description

Impact of Pillar 2 and EU directives
Fresh look at substance including ATAD3, DEMPE, new domestic rules (e.g.Canadian GAAR, harmonizing substance)
What if conflict between analysis of substance in Luxembourg conflicts with substance requirements in payor country?
Beneficial ownership
Impact on financings
Impact on funds
What if ATAD3 does not pass?

Session / Workshop Chair(s)

Philip van Hilten	No More Worries, The Hague, Netherlands

Speakers

Guilhèm Becvort	Allen & Overy, Luxembourg City, Luxembourg
Michel Collet	CMS Francis Lefebvre Avocats, Neuilly-sur-Seine, France
Jemma Dick	Clifford Chance , London, England
Ron Nardini	Vinson & Elkins, New York, New York, USA
Ryan Rabinovitch	Fasken Martineau DuMoulin, Montréal, Québec, Canada; Membership Officer - North America, Taxes Committee
Philip Tully	Matheson, Dublin, Ireland

Session presentations

Future for the holding companies