Investment Funds from an Audit prospective
- Audit implications for Investment funds in Luxembourg
Introduction - General overview of the Luxembourg taxation
- Overview of National and International sources of the Luxembourg.Tax Regime for corporations;
- Main principles of Luxembourg tax law.
EU Par/Subs directive - implementation in Luxembourg tax law
- Implementation of the EU Parent Subsidiary directive in Luxembourg tax law:
- conditions for exemptions of Dividends and Capital gains for Corporate income tax and Municipal Business tax purposes;
- conditions for exemptions of shares for Net Wealth tax purposes.
Luxembourg aspects of Transfer Pricing
- Overview of transfer pricing concepts and legislation implemented in Luxembourg;
- Main methodologies applied in TP studies.
BEPS – Introduction
- Overview of the 15 actions issued by the OECD in respect to domestic and international instruments to deal with Base Erosion and Profit Shifting (BEPS).
Create value in Corporate restructuring
- A complete overview and analysis of Private Equity deals (M&A) process:
- Analysis of the companies evaluation methods: Income approach (DCF) vs Market approach (Multiples);
- Introduction to value chain transformation and optimisation of external growth through new business acquisition;
- Overview on available exit strategies for Private Equity firms.
Private Equity – tax issues
- Overview of the private equity market in Luxembourg from a tax perspective;
- Tax implications of private equity deals;
- Most common vehicles and instruments used in private equity structures.
Real estate – tax issuess
- Overview of the real estate market in Luxembourg from a tax perspective;
- Tax implications of real estate deals;
- Most common vehicles and instruments used in real estate structures.
Administration of PE Structures in Luxembourg
- Private Equity legislation and requirements in Luxembourg.
Accounting of RE Structures in Luxembourg
- Analysis of the Private Equity industry from an accounting perspective.
Hedge Funds – Introduction / stakeholders / Interv. Parties
- Introduction to the various hedge funds strategies and main operations;
- Overview of the main regulations applicable to hedge funds;
- Presentation of main hedge funds operations and their associated risks;
- Introduction to risk management applicable to hedge funds.
Hedge Funds – Administration and compliance – Performance fees
- Hedge Funds legislation and requirements in Luxembourg.