The impact of ATAD 2 on real estate and private equity funds
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The work The impact of ATAD 2 on real estate and private equity funds represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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The impact of ATAD 2 on real estate and private equity funds
Resource Information
The work The impact of ATAD 2 on real estate and private equity funds represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- The impact of ATAD 2 on real estate and private equity funds
- Language
- eng
- Summary
- The EU's second Anti-Tax Avoidance Directive ("ATAD 2" or the "Directive") focuses on preventing hybrid mismatches that result in double non-taxation. Hybrid mismatches are commonplace in the current fund industry. This is mainly because of the wide variety of investors and investment jurisdictions, with each jurisdiction applying their own entity and income qualification rules. ATAD 2 is therefore expected to have a big impact on the real estate and private equity fund sector. In this article, the key risks that fund managers will have to deal with are described. After a brief explanation of the characteristics of the Directive, specific ATAD 2 risks will be discussed using a typical real estate/private equity fund structure as example. Risks include hybrid debt instruments, hybrid funds, platforms and SPVs, as well as double deduction scenarios. The article concludes with the expected trends for a post-ATAD 2 fund landscape
- Citation source
- In: Derivatives and financial instruments. - Amsterdam. - Vol. 21 (2019), no. 3 ; 22 p
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/3A-z9C638qs/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/3A-z9C638qs/">The impact of ATAD 2 on real estate and private equity funds</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
