Master Class – Tax update on pending legislative proposals
EU law plays an ever more important role in the field of corporate taxation. During this Master Class, we will discuss proposals for the implementation of yet another two pieces of EU legislation: firstly, the anti-hybrid rules of the “second” EU Anti-Tax Avoidance Directive (ATAD 2) and secondly, the EU arbitration directive.
With a case based focus, we will discuss the – still quite unexpected – implications of the anti-hybrid rules for typical corporate financing and private investment fund structures.
Paul Sleurink & Wiebe Dijkstra will specifically address the interaction of US ‘check-the-box’ elections and CFC legislation, with the anti-hybrid rules.
Our discussion of the EU arbitration directive (and the Dutch legislative proposal for its implementation), will consider whether these new rules offer effective protection against double taxation, particularly where this results from transfer pricing adjustments or permanent establishment issues.
Date, time and location
This Master Class will be held at our offices in Amsterdam on Thursday, 6 June from 8:00 to 10:00. Of course a delicious breakfast will be awaiting you when you arrive. Please note that our Master Classes are based on invitation only.
For more information, please contact Myrthe van der Vliet
T: +31 20 577 1807