Philippe Ghekiere
Philippe Ghekiere
PwC Luxembourg
Director

Philippe is a tax Director at PwC Luxembourg. Philippe has over 10 years of experience in international taxation and is leading the Pillar Two expert group at PwC Luxembourg. He advises multinational and fund clients in various industries, is a member of industry working groups and a speaker on EU and international tax policy matters.

Speaking at

Luxembourg
Tuesday, 24 October 2023
16.30 - 17.15
The global minimum taxation: the OECD Pillar Two Model Rules and related EU Directive at work in investment fund structures

The GloBE Pillar 2 model rules developed by the OECD and reflected in the recently adopted EU directive on minimum taxation will come into force on 1 January 2024. The OECD has done extensive and extremely detailed work on this topic, which has also taken into account the particularities of investment funds. As these rules are entirely new and rather complex, the speakers will guide us through the specific key points that investment fund structures will need to take into account in order to comply with these new rules, and in particular the treatment of investment funds as Excluded Entities, the consolidation provisions applicable to fund structures and how structure analysis should be approached.

Sandrine Degrève
Sandrine Degrève
KPMG Tax and Advisory

Managing Director, Head of Tax Technical Team

Philippe Ghekiere
Philippe Ghekiere
PwC Luxembourg

Director

Jeffery Mitchell
Jeffery Mitchell
Organisation de Cooperation et de Developpement Economiques (OCDE)

Senior Adviser

Yvan Stempnierwsky
Yvan Stempnierwsky
Arendt & Medernach

Of Counsel