Reverse hybrid mismatches: A-Tad too complex?

The Allen & Overy Podcast archive

In this episode, Johanna Tschurtschenthaler (Counsel, Tax), Stephanie Yiolitou (Senior Associate, Tax) and Chiara Wolf (Junior Associate, Tax) uncover the impact of ATAD 2’s reverse hybrid mismatch rule on Luxembourg fund structures and dive deep into the implications of this rule for Luxembourg fund entities.

They share best practices related to tax structuring and risk management for Luxembourg funds and give an update on the latest guidance from tax authorities regarding the respective tax forms.

An episode full of practical examples and answers to the market’s most common questions!