1. ROLE OF LAWYER IN POST BEPS ERA

2. BEPS –technical challenges
CFC rules (effective profit shifting to lower tax jurisdiction)
ssdd6
Interest deduction (technically avoid Fixed Ratio Rule)
Harmful tax practices (falling within IP regime)
Treaty abuse (solutions for effective use of treaty benefits)
Broader approach to Permanent Establishment (how to avoid creation of PE)
Transfer pricing regulation (effective distribution of group profits compliant to regulation)

3. Role of lawyer in post BEPS era
Practical advice
Bank account
Administration
CRS Reporting
Role of lawyer in post BEPS era
Legal advice
Substance requirements
Risk evaluation
Legal qualification
Technical advice
Taxation of interests, dividends, ...
Tax residency
Invoicing

4. I DO NOT WANT TO PAY SO MUCH TAXES
Tax planning
Basic dilemma
I DO NOT WANT TO PAY SO MUCH TAXES
Tax avoidance
Tax evasion

5. Tax planning is legitimate !
Legal form A (e.g. legal entity)
Legal form B (e.g. self-employed)

6. Deliminate the borders
Justice vs certainity
EU law
Legal challenges

7. - deliminate the borders
Case law
- deliminate the borders
FinCo (e.g. Cyprus)
loan
UBO
interests
SPV

8. - deliminate the borders
Case law
- deliminate the borders
UBO
Trust
Business 1
Business 2

9. Case law - EU freedoms HoldCo TargetCo EU country Cyprus e.g. Germany
15 %
TargetCo
e.g. Germany

10. Case law – Justice vs certainty
100%
100%
A B.V.
B B.V.
47,5%
47,5%
C N.V.
Netherlands
100%
C Lux S.A.R.L.
Luxembourg
99,5%
99,9%
100%
OpCo A
OpCo B
OpCo C
EU country

11. Case law – Justice vs certainty
100%
100%
A B.V.
B B.V.
47,5%
47,5%
C N.V.
Netherlands
100%
C Lux S.A.R.L.
Luxembourg
100%
OpCo A
OpCo B
OpCo C
EU country

12. Case law – Justice vs certainty
Shareholder 1
Shareholder 2
France
Germany
Slovakia
OpCo

13. Case law – Justice vs certainty
Shareholder 1
Shareholder 2
France
Germany
HoldCo
Netherlands
100%
Slovakia
OpCo

14. Google/UBER/Apple/Facebook
Case law – all in one
Google/UBER/Apple/Facebook
services/goods
e.g. Ireland
MarketingCo
Purchaser
EU country

15. CARPATHIAN Advisory Group, s.r.o.
Seat: Jasovská 17, Bratislava, Slovenská republika
Office: Ružinovská 42, Bratislava, Slovenská republika
IČO: , Registrácia: Obchodný register Okresného súdu Bratislava I, oddiel: Sro, vložka č.: 52352/B
Peter Varga (CEO) T: E:
Lukáš Steiniger (Legal) T: E:
Táto prezentácia a jej obsah sú dôverné a podliehajú právu duševného vlastníctva a obchodnému tajomstvu CARPATHIAN Advisory Group, s.r.o.