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Allen & Overy is one of the leading international law firms in Luxembourg – offering advanced solutions to respond to increased client expectations and the provision of seamless legal services. In this series of podcasts, our lawyers share their perspectives on today’s most significant legal, regulatory and business issues. Disclaimer: podcasts are not legal advice. Laws may have changed since a podcast was recorded.
Episodes
Thursday Mar 26, 2020
Thursday Mar 26, 2020
The second anti-tax avoidance directive (ATAD 2) applicable as of 1 January 2020 (except for reverse hybrid mismatches, applicable as of 1 January 2022) will introduce anti-hybrid rules in the European Union. ATAD 2 has a significant impact on how alternative investment funds and their underlying investments are structured. In this podcast Johanna Tschurtschenthaler (Senior Associate, Tax) and Patrick Mischo (Partner, Tax) of Allen & Overy Luxembourg will discuss the basic concepts and how the alternative investments space will be affected (both with respect to existing funds and new fund projects).