Topics Covered
- Block 1: Scope and identification of the reporting entities
- Block 2: Reporting obligations and presumption of lack of minimum substance
- Block 3: Tax consequences
- Block 4: Critical issues
Learning Objectives
After watching this webinar, you will be able to:
- Identify the entities “at risk” falling under the scope of the reporting obligations of the proposed Unshell Directive
- Discover the content of the new reporting obligations and the consequences for non-compliance
- List the criteria determining the presumption of lack of minimum substance
- Evaluate the tax implications of the lack of minimum substance
- Appreciate the impact of the proposal on specific sectors such as holding activities and investment funds
Instructors
- Jan Neugebauer, Partner, Arendt
- Hans Pijl, Principal Associate, IBFD Tax Services
- Francesco de Lillo, Senior Manager European Team, Knowledge Centre, IBFD
Field of study
Who should participate
The webinar is suitable for in-house tax managers and directors, lawyers, advisers, policymakers and government officials, and academics who wish to identify and assess the tax implications and critical issues of the Unshell Directive.
Course level and prerequisites
This is an intermediate-level webinar. Participants in this webinar are expected to be familiar with the key concepts of EU tax law.
Advance preparation
No advance preparation is needed. It is possible to send in questions during the live webinar.
Interactive webinar – “Group Internet Based” (live webinar only)
During live webinars, it is possible to interact with the presenters via a chat message function. Please note that questions are answered based on relevance, order of receipt and available time. Additionally, participants in the live webinar are invited to answer poll questions. Participants will also have access to the on-demand version for a further 12 months from the live date.
Date of live broadcast: 27 Sept 2022
On-demand webinar
On-demand webinars are intended for individual self-study only. Unlike live webinars, they are not open to interactive participation nor do they offer the assistance of a real-time instructor. Access to on-demand webinars is granted for a period of 12 months.
Webinar registration details
If you have any questions regarding following the webinar, technical requirements, or payments and cancellations, please consult our FAQ.