Legal & Tax Training
ATAD 2
Key information
Prerequisites
- Advanced knowledge of taxation
- Knowledge of accounting
Target audience
- Legal professionals / Tax lawyers
- Finance managers
- Entrepreneurs and business leaders
- Tax directors
Operational and training objectives
- Understand the different forms of tax hybrids
- Determine the scope of the directive and its consequences
- Understand the requirements of the ATAD 2 Directive
- Have the tools to assess group compliance with anti-hybrid requirements and anticipate tax audits
Description of the training
The training course ‘What you need to know about the ATAD 2 Directive / the European framework against hybrid mismatches’ provides an in-depth overview of the anti-tax avoidance measures implemented to neutralise hybrid arrangements. Adopted by the Member States of the European Union, this directive aims to harmonise tax legislation and combat tax mismatches.
Educational and technical resources
Educational resources
Pedagogical processes
- Training with theoretical contributions
- Discussions on trainees' contexts and feedback from consultant trainers
Evaluation methods
- Assessments of acquired knowledge through questionnaires at the end of each module
- Certification preparation, (mock exam on day 3, for example)
- Self-assessment of the trainee through the needs analysis form sent before the training
- Immediate feedback at the end of the training
Technical resources
- Digital training materials in English
In-person
- Training room equipped with a whiteboard and projector Provision of supplies (pens, notepads, ...)
Remote
- Access to training via the Teams application
Supervision means
- Expert lawyers in International tax law
- DPO competency certification awarded by AFNOR under delegation from the CNIL