Audience

This training is directed at anyone interested in having a good grasp of the different means of upstreaming proceeds, as well as their tax and practical implications.

Speakers

Experts in corporate and tax will share their insights and answer questions during the training session.

This training has been developed and will be delivered by Frédéric Lemoine and Tom Hamen, Partners, and Diogo Dias, Senior Associate.

Agenda

  • Dividend distributions
    • Nature of dividends
    • Form of dividends
    • Determination of distributable amounts
    • Modalities of payment of the dividends
  • Alternative ways to upstream proceeds (share class repurchase/redemption, Share premium / account 115 repayments, advance on liquidation proceeds, loan repayments)
  • Dealing with the various distribution tests
  • Tax implications

Participation certificate

A participation certificate will be issued after the training session.

Practical information and cancellation policy

Please read carefully our practical information and cancellation policy here.

More information

Click here for more information about THE ACADEMY by Loyens & Loeff or contact theacademy@loyensloeff.com.