Patrice Fritsch, EY

Patrice Fritsch Patrice Fritsch, Executive Director at EY, is co-leading the EY operational tax service offering and has published articles and given conferences on automatic exchange of information operational impacts for financial institutions. He is chair of the ALFI reporting working group. Patrice has 18 years of experience and is leading multiple regulatory projects, including automatic exchange of information projects on all key steps of the implementation.

Agenda

14.05-14.50

Access to Double Tax Treaties for investment funds

  • General overview
  • Modifications introduced through the OECD BEPS initiative (in particular BEPS Action 6)
  • Consequences for Luxembourg investment funds (UCITS and AIFs)

16.05-16.50

Brexit and the US Tax Reform

  • A new international tax landscape?
  • Impacts for Luxembourg

16.50-17.50

Exchange of information

Exchange of Information

  • introduction on exchange of information in general and how it has evolved over the last few years

Common Reporting Standard:

  • ALFI FAQs
  • Feedback on first reporting under Common Reporting Standard
    Country by Country Reporting:
  • Main features and scope
  • Country by Country Reporting for Luxembourg investment funds and funds’ structures

DAC 6 – automatic exchange of information in the field of taxation in relation to reportable crossborder arrangement:

  • New measures to be introduced and new obligations for advisors
  • Impacts for funds’ structures

 

  • David Devine

    David Devine Senior manager Alter Domus Alternative Fund Administration