ATOZ to host Breakfast Conference on Investments into Debt – What Directors should know

Event timings and agenda

From 8:30am – 9:00am: Registration & welcome coffee

9:15am: Welcome and introduction

   1) Investment strategies

• Direct / primary lending vs. secondary lending
• Distressed debt
• Mezzanine (or subordinated) debt
• Purchase of securities on the secondary market
• Purchase of newly issued securities

2) Regulatory considerations

• Luxembourg regulatory framework
• Impact of foreign regulatory aspects

   3) Investment vehicles

• “Ordinary” Luxembourg companies
• Luxembourg securitisation vehicles
• Luxembourg fund vehicles

   4) Typical investment structures

• Luxembourg fund with a Luxembourg investment platform
• Luxembourg fund with local investment vehicles
• Luxembourg securitisation structures

10:30 am: Coffee break (approximately 15 minutes)

  5) Substance requirements

• The notion of substance
• Requirements from a Luxembourg and foreign perspective
• Best practice recommendations

   6) Transfer pricing considerations

• What transactions are subject to the arm’s length principle?
• How to determine an arm’s length remuneration?
• Documentation requirements

   7) Potential reporting obligations under the Mandatory Disclosure Regimes (DAC6)

• Hallmarks to consider
• Main benefit test
• Managing potential reporting obligations in practice

From 11:45am: Networking coffee

Further information and details can be found here.