12th Annual London Finance and Capital Markets Conference

16 Jan - 17 Jan 2023

Session information

Future of holding companies

Tuesday 17 January (0830 - 1000)


Taxation Section (Lead)


  • 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


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