ALFI Seminar on Taxes for Investment Funds
Leading-edge tax expertise
Yvan Stempnierwsky is a member of the Tax Law practice at Arendt & Medernach where he is in charge of the Financial Reporting and Accounting Standards practice. He advises clients on the accounting treatment of complex transactions under LUX GAAP, BE GAAP and International Financial Reporting Standards (IFRS). Yvan is a lecturer at the University of Luxembourg (LUX GAAP) and at the University of Louvain (BE GAAP & IFRS) and is a member of the editorial board of various publications. He is the author of many articles. He is a honorary member of the Belgian Accounting Standards Board.
Speaking at
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.
Managing Director, Head of Tax Technical Team
Director
Senior Adviser
Of Counsel