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Allen & Overy is an international legal practice and trusted counsel to the world’s leading companies, financial institutions and public sector organisations. In this series of podcasts, our lawyers share their perspectives on today’s most significant global legal, regulatory and commercial issues. Disclaimer: Podcasts are not legal advice. Laws may have changed since a podcast was recorded.
Episodes
Friday Feb 02, 2024
Reverse hybrid mismatches: A-Tad too complex?
Friday Feb 02, 2024
Friday Feb 02, 2024
In this episode, Johanna Tschurtschenthaler (Counsel, Tax), Stephanie Yiolitou (Senior Associate, Tax) and Chiara Wolf (Junior Associate, Tax) uncover the impact of ATAD 2’s reverse hybrid mismatch rule on Luxembourg fund structures and dive deep into the implications of this rule for Luxembourg fund entities.
They share best practices related to tax structuring and risk management for Luxembourg funds and give an update on the latest guidance from tax authorities regarding the respective tax forms.
An episode full of practical examples and answers to the market’s most common questions!