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Podcast: ATAD 2 - what is the impact on the fund industry?

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Tschurtschenthaler Johanna
Johanna Tschurtschenthaler

Senior Associate

Luxembourg

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Mischo Patrick
Patrick Mischo

Office Senior Partner

Luxembourg

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25 March 2020

The second anti-tax avoidance directive (ATAD 2) applicable as of 1 January 2020 (except for reverse hybrid mismatches, applicable as of 1 January 2022) will introduce anti-hybrid rules in the European Union.

ATAD 2 has a significant impact on how alternative investment funds and their underlying investments are structured. In this podcast Johanna Tschurtschenthaler (Senior Associate, Tax) and Patrick Mischo (Partner, Tax) of Allen & Overy Luxembourg will discuss the basic concepts and how the alternative investments space will be affected (both with respect to existing funds and new fund projects). 

 

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