15 - 17 Oct 2012Taxation of Holding Companies in Europe

Overview and Learning Objectives

This 2.5 day intermediate course provides an overview of the tax planning goals and objectives of a multinational group and an in-depth discussion on the use and taxation of European Union (EU) holding companies. The course deals with specific tax planning goals and objectives and how such objectives can be achieved through the use of global and EU based holding company structures. The course addresses the tax aspects to be taken into account when establishing and dealing with holding companies in Europe, sets forth the criteria to be used in evaluating and selecting a holding company location, and offers an overview of the domestic legislation of countries that are often used as a location to establish holding companies within Europe. The course will be taught by experienced international practitioners specialized in the field of tax planning.

After a general overview of the relevant tax aspects, the course addresses the technicalities of the widely used EU Directives and the impact of ECJ (European Court of Justice) and domestic case law. Then the course covers holding companies regimes in Luxembourg and the Netherlands in depth, and provides an overview of holding companies regimes in Cyprus, Spain and Switzerland. The course also examines the use of EHCs for financing and IP management activities of US multinational groups and focuses on the tax aspects to be taken into account by a US-based group in setting up its holding company in Europe. Finally, a case study session will allow participants to apply the concepts discussed during the course.

 

This course represents an ideal instrument for in-house counsel, lawyers, tax consultants and professionals in general who wish to gain a complete overview of the taxation of holding companies in Europe, with an emphasis on certain jurisdictions, and to better understand how holding companies are utilized in a global planning context.

This is an intermediate level course. Participants should be familiar with the structure of tax treaties and their allocation rules in addition to the domestic law of at least one country, in particular as it relates to cross-border situations. 
 

In order to participate in this particular course, no advance preparation is necessary. However, for some courses, suggested reading materials will be made available on our documentation platform a few weeks before the start of the course.

 

Interactive Course - "Group Live"

To safeguard the interactive nature of the course, including group discussions and case studies, a maximum of 30 participants will be accepted. Early registration is therefore recommended.

Continuing Professional Education

Recommended CPE points for this course: 16.5 (in accordance with the standards of the National Registry of CPE points, CPE credits are granted based on a 50-minute hour). Read more information on CPE points and accreditation for ITA courses.

Course Fee and Registration Details

The course fee covers participation in the course, all course materials, lunch, coffee/tea and refreshments. The costs of accommodation and transport are not covered. If you have any other questions regarding attendance of the course, travel arrangements, payments and cancellations, please consult our FAQ.