Beneficial ownership remains on the radar of European tax audits, particularly since the European Court of Justice ruled on the issue in a series of high profile Danish cases. While the European Commission has endeavored to define a universal set of criteria to harmonize a beneficial ownership test across jurisdictions via its proposed "Un-Shell" Directive (ATAD3), consensus on this Directive remains elusive. As a result, many countries are moving forward on the issue, issuing administrative guidance alongside various court holdings. This has resulted in an evolving patchwork of rules that are not aligned across jurisdictions, making the matter increasingly tricky to navigate.
Meanwhile, on another European tax front, the continuing remote work environment has also put the audit spotlight in many countries on permanent establishment risk. This risk is particularly salient where fund groups have investment manager teams comprised of executives spread out across multiple countries.
Our panel of tax partners from six leading European firms will guide the discussion on these two important topics, sharing their insights and expertise, and also including a brief recap of the progress of BEPS Pillar 2 implementation across these jurisdictions. Our speakers will be delighted to make themselves available for brief individual or small group meetings with any attendees who would like additional targeted discussions about specific jurisdictions and topics.
Organizing firms:
Time | Title | Speaker |
---|---|---|
17:45 – 18:00 | Registration |
|
18:00 – 19:30 | Conference |
|
19:30 | Cocktail reception |
|
Indicate your preferences to receive email alerts on specific areas of interest
Let us know your interests and receive our legal alerts:
Choose areas of interestCuatrecasas uses its own and third-party cookies to ensure the proper functioning of its website and analyze its use for future improvements. You can enable and disable certain cookies by selecting one of the following settings. See our Cookie Policy for details.
These allow the user to browse the website and use the different options or services that it provides. They enable the website operation and management, and all its functions and services. The website cannot function properly without these cookies.
These enable a website to store information such as the preferred language or location of the user, and adjust its aspect and settings accordingly.
These enable user behavior on the website to be tracked and analyzed. The information collected using this type of cookies is used to measure website activity and analyze usage data to introduce improvements.