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ABOUT US

We’re passionate about tax. We collaborate and share knowledge, capitalising on our collective expertise to pro-vide you with high quality, tailored advice that helps relieve the pressures associated with making complex tax decisions.

We’re also independent – ensuring that you adhere both to best practice and to tax law and that we remain free from time-consuming audit-based conflict checks. This enables us to deliver practical advice, responsively.

ATOZ is a high-end independent advisory firm offering a com-prehensive and integrated range of tax, corporate implementa-tion and corporate finance services.

Our partners are a compact group drawn from the execu-tive ranks of global firms. For well over two decades, clients have entrusted them with their most critical and important business problems. They each share a common, rigorous approach of researching and understanding the facts before drawing conclusions. Our Partners and teams have a steadfast commit-ment to objectivity and the highest professional, legal, regula-tory and ethical standards.

ATOZ has a team of carefully selected professionals who have extensive experience in serving the local market as well as multinational businesses.

The collective industry expertise of our professionals includes local and global companies in the sectors of Private Equity, Real Estate, Venture Capital, Aviation, Banking, Capital Markets, Telecom Media & Technology, Consumer Goods & Services, Energy, Oil & Gas, Financial Services, Insurance, Sports & Entertainment.

ATOZ is a member of TAXAND, the first independent global organisation with tax professionals in nearly 50 countries, providing high quality, integrated tax advice worldwide.

INTERNATIONAL & CORPORATE TAX

Luxembourg has crafted a unique position for itself in interna-tional business. The tax system reflects the openness of the eco-nomy and willingness to act as a platform for international trade and finance. Most international groups will have some involve-ment in Luxembourg and few complex international transactions are carried out today without careful consideration of whether a Luxembourg vehicle may add value.

Soparfi, SICAV, SICAR, SCSp, FCP, SA, Sàrl, securitisation vehicle, etc. It’s true that the acronyms alone can be bewilde-ring. Some-times you may feel that you are spoilt for choice but don’t know where to turn. We help you make sense of it all.

We pride ourselves in assisting clients in structuring their business in a manner that minimises their overall tax bill while reaching their business goals.

We don’t do tax planning in a vacuum. We work to gain an understanding of the business and any operational limits. We then advise on tax structures that are consistent with their business objectives and are realistic in a client’s operational environment. After this, we commit to rolling our sleeves up and getting involved in the implementation and maintenance to ensure that great plans lead to great results.

Our International Tax experts advise on areas including:

• holding and financing structures • intellectual property and royalty planning • M & A • transfer pricing • “substance” requirements • investment funds and investment partnerships • real estate investment • private equity investment

Business decisions or transactions often have unintended tax consequences for you and your company. The Corporate Tax professionals of ATOZ provide domestic and international com-panies with a wide range of customised tax services that are designed to identify and mitigate the tax risks and capitalise on the opportunities which are inherent in the current complex business world.

To this effect our Corporate Tax professionals offer the fol-lowing core services:

• Design and implementation of appropriate tax structures • Assistance during corporate reorganisations • (Merger, demerger, sale, acquisition or disposition)• Advice on how to take full advantage of the tax incentives

currently on offer • Review of your current tax situation to identify tax savings

as well as computing the annual tax provision

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• Preparation of the necessary tax returns • Tax Due Diligence

We strive to fully understand your business in order to provide you with innovative and tailored tax solutions that exceed your expectations.

We are committed to the development of a healthy fiscal envi-ronment in Luxembourg, balancing the interests of the taxpayer and budgetary constraints.

KEITH O’DONNELL Managing Partner

Phone +352 26 940 257 Mobile +352 661 830 203 [email protected]

JAMAL AFAKIR Partner


We ensure that our clients comply fully with their filing and payment obligations and maintain good relationships with the relevant authorities. While we will defend our clients’ interests vigorously we always do so in a manner that is open and fair in dealing with the authorities. Years of experience have convinced us that this is the best way to achieve consistently favorable results.

OLIVIER REMACLE Partner


JEAN-MICHEL CHAMONARD Partner, Head of International & Corporate Tax


HUGUES HENAFF Partner

Phone +352 26 940 516Mobile +352 661 830 [email protected]

ROMAIN TIFFON Partner


OLIVER R. HOOR Partner


INDIRECT TAX

Today’s global and domestic businesses constantly face indirect tax issues arising in the fields of value added tax (VAT), registration duties, insurance premium tax, excise and customs duties. Indirect taxes need to be intensely scrutinized in order to conti-nuously manage risks as well as promptly seize and develop major opportunities.

European VAT in particular has become an unavoidable area of taxation over the years. Local as well as EU legislations, regulations and case-law make VAT a constantly evolving environment which requires specialised tax knowledge coupled with practical expertise and experience. The enlargement of the European Union brings additional problems to this field for international businesses.

Inadequate focus may lead to additional operating costs, such as VAT leakage, negative cash-flow impacts, penalties, compliance failures, which may have a material impact on profitability.

Taking industry and business specifics into consideration, our specialised practice delivers customised solutions and imple-ments tax planning in close co-operation with experts of other areas of taxation and legal advisers.

Our experience in serving local and international clients combined with our knowledge of industries allow us to provide world-class Indirect Tax Services to demanding professionals of the following sectors:

• Private equity and venture capital • Investment fund and asset management • Banking and insurance • Holding and financing companies • Real estate • Telecommunication • E-commerce • Commercial and industrial groups • Health care • Aviation

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Our Indirect Tax Services include:

• Specialised assistance, advice and guidance on isolated transactions as well as on major operations, such as com-plex cross-border restructurings or acquisitions

• Indirect tax reviews and planning • Follow-up of any planning implemented • Liaison with Luxembourg and foreign Tax Authorities • Assistance in the preparation and filing of registration

documents

CHRISTOPHE PLAINCHAMP Partner, Head of Indirect Tax


• Preparation and filing of VAT returns • Assistance and support during audits made by the

Luxembourg Tax Authorities • Assistance concerning foreign refunds • Tailored staff training • Due diligence

NICOLAS DEVILLERS Partner


CORPORATEIMPLEMENTATION

Our clients operate in a highly complex international tax, legal and financial environment.

The implementation of corporate structures requires the assis-tance of skilled professional advisers.

ATOZ can provide all services for structures involving Luxem-bourg entities and can also perform a wide range of other related services, in particular for businesses operating in an international environment.

The professionals of ATOZ have extensive experience in setting-up companies and implementing complex international structures within the context of restructurings, investments or mergers and acquisitions.

A dedicated and specialised team of corporate lawyers co-ordi-nate implementation with independent tax specialists, lawyers and notaries. We deliver tailor-made solutions adapted to our clients’ objectives in a responsive and professional manner.

Here are just some examples of the wide range of services we provide:

• Establishment, analysis, implementation and supervision of detailed legal step plans

• Incorpora tion of Luxembourg companies, including the drafting of standard or specially adapted articles

• Capital increases by cash or contribution in kind • Establishment and update of shareholder registers • Execution of mergers/ demergers • Liquidations and dissolutions • Company migrations to and from Luxembourg • Transfer of company shares, including drafting of related

documentation • Structuring different share categories • Financial instrument issuance (bonds, convertible bonds,

preferred equity certificates, convertible preferred equity certificates, loan notes, etc.)

• Co-ordination and representation of clients with notaries public

• Contacts with local Luxembourg authorities relating to capital duties, Trade and Company Register, business licenses, etc.

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FATAH BOUDJELIDA Managing Partner Operations


GAEL TOUTAIN Partner


OLIVIER FERRES Partner


NICOLAS CUISSET Partner


JEREMIE SCHAEFFER Partner,Head of Corporate Implementation


CORPORATEFINANCE

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We advise our clients on how to optimize the financing and structuring of their business ventures. We provide a range of Corporate Finance Services to clients involved in Mergers & Acquisitions, restructurings, debt and equity transactions and other complex situations requiring sophisticated financial ex-pertise. With extensive knowledge of the financial marketplace and deep understanding of operations from years of hands-on experience, ATOZ offers independent advice and a holistic approach designed to maximise value.

Our services include due diligence, valuation, negotiation, documentation and, ultimately, execution. Having a thorough understanding of the broad market complexities, internatio-nal regulatory intricacies and subtle nuances that can make or break a deal, we guide clients through the process from conception to closing.

During restructuring situations, we assist clients in negotia-tions with lenders, debt holders and other stakeholders in a way that builds consensus and facilitates progress. We devise and implement new, solid capital structures designed to support the company’s goals.

Whether in anticipation of a specific event or simply preparing for the future, we also work closely with clients on an ongoing basis to evaluate financial needs and identify gaps in finan-cial scenarios. After determining the appropriate course of

action, we help clients source financing to fill gaps and meet objectives, either through the public or private markets. We support investors in their due diligence to acquire an interest in privately held companies, and accompany those investors until they exit. Many family-owned businesses face succession questions. We assist the owners-operators in their choices to realise enterprise value by choosing the right course of action.

ATOZ Corporate Finance Services include:

• Mergers & Acquisitions • Restructuring • Financing support

CHRISTOPHE DARCHE Partner


TRANSFER PRICING

Luxembourg companies may enter into diverse commercial and financial transactions with associated companies (intra-group services, financing activities, transfer of tangible and intangible assets, etc.). For Luxembourg tax purposes, the terms and conditions agreed in intra-group transactions have to adhere to the arm’s length principle.

Under the arm’s length principle, transactions entered into between associated enterprises are compared to similar transactions between unrelated entities with a view to determine acceptable transfer prices.

As a member of the OECD, Luxembourg adheres to the organisation’s Transfer Pricing Guidelines which reflect the consensus of OECD member countries towards the application of the arm’s length principle as provided in Article 9 (1) of the OECD Model Tax Convention.

Transfer pricing and related documentation requirements have become increasingly important since 2011 when the Luxembourg tax authorities released a Circular on the tax treatment of entities carrying out financing activities (Circular

L.I.R. No. 164/2 of 28 January 2011). Moreover, the amended

Article 56 LITL (applicable as from 1 January 2015) serves

as a legal basis for upward and downward adjustments when

Luxembourg companies do not comply with the arm`s length

principle in their transactions with associated enterprises.

Transfer pricing inevitably exerts pressure on taxpayers to find

a balance between a comfortable level of security and the costs

for the preparation of sound transfer pricing documentation. In

practice, Luxembourg companies should screen major intra-

group transactions in order to identify issues that could raise

suspicion on the part of the Luxembourg tax authorities and

assess the magnitude of tax risks.

However, in a changing international tax environment,

companies should integrate the documentation of transfer

prices in their wider tax strategy and use it as a means to

reflect the business rationale behind the corporate structure

and intra-group transactions. In fact, sound transfer pricing

documentation will make existing and new investments even

more robust and immune to challenges by the Luxembourg and

foreign tax authorities.

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We assist our clients with the preparation of transfer pricing documentation to substantiate the arm`s length character of their intra-group transactions and to mitigate related tax risks. Our transfer pricing services include, in particular, the determination of arm`s length prices/remuneration in regard to:

• Financing activities (i.e., determination of financing margins);

• Interest rates on a wide range of debt instruments (e.g., shareholder loans, convertible bonds);

• Fund management services;• Intra-group services;• Valuation of tangible and intangible assets;• Attribution of profits to a permanent establishment and its

head office.

OLIVER R. HOOR Partner


atoz fiches-generales ok - jobportal mainz€¦ · experience, atoz offers independent advice and a...

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