ATAD 2: what is the impact on the fund industry?
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).
The podcast The Allen & Overy Luxembourg podcast is embedded on this page from an open RSS feed. All files, descriptions, artwork and other metadata from the RSS-feed is the property of the podcast owner and not affiliated with or validated by Podplay.