14th Annual London Finance and Capital Markets Conference

20 Jan - 21 Jan 2025

Session information

Holding companies: state of play

Description

  • best jurisdictions (fact vs fiction): Ireland, Luxembourg, Netherlands, Spain, the United Arab Emirates (UAE) and the UK;
  • general anti-avoidance rules (GAARs) and specific anti-avoidance rules (SAARs) in the holding company context;
  • substance requirements: update on Unshell and domestic substance requirements in the UAE and US; and
  • US developments: treaty structures, status of the Trump tax reform and its impact on holding companies and the effect of Pillar 2.

Session / Workshop Chair(s)

Reinout De Boer Stibbe, Amsterdam, Netherlands

Speakers

Jisun Choi Skadden Arps Slate Meagher & Flom, London, England
Mariana Díaz-Moro Gomez-Acebo & Pombo, Madrid, Spain
Rachel Fox Clyde & Co, Dubai, United Arab Emirates; Membership Officer, Africa & Middle East, Taxes Committee
Mathilde Ostertag GSK Stockmann, Luxembourg City, Luxembourg
Andrew Quinn Maples Group, Dublin, Ireland
Joshua Williams Akin Gump , New York, New York, USA