The new EU reverse hybrid tax rules will come into force in Ireland and Luxembourg on 1 January 2022.
The rules may affect certain international investment structures in Ireland and Luxembourg. They are particularly relevant for structures involving Irish limited partnerships, common contractual funds (CCFs) and unit trusts. In a Luxembourg context, the rules are relevant to SCSPs and SCPs. The rules could result in the imposition of tax on the Irish or Luxembourg entity. In this session, experts from the Maples Group's Irish and Luxembourg Tax teams will provide an update for international investors and their advisers on this significant new development and discuss and compare the approach in both jurisdictions.
To watch, please click the button below. This webcast is best viewed on Google Chrome and is available worldwide and On Demand.
SPEAKERS: Andrew Quinn, William Fogarty and Jean-Dominique Morelli
DURATION: 30 minutes