Keith Lawson, Investment Company Institute

Keith Lawson Keith Lawson is the deputy general counsel for tax matters for the Investment Company Institute and ICI Global.  He joined the ICI in 1988.  Presently, Keith chairs the Business Advisory Group to the OECD on the Common Reporting Standard (CRS) and on Treaty Relief and Compliance Enhancement (TRACE).  Previously, he was a member of the OECD’s Informal Consultative Group on the taxation of Collective Investment Vehicles.  Prior to joining the Institute, Keith worked for a Washington, D.C. law firm and clerked for the US Tax Court’s Chief Judge.  Keith graduated from the George Washington University National Law Center in 1982.  

Agenda

11.40-12.25

Brexit and the US Tax Reform

  • A new international tax landscape?
  • Impacts for Luxembourg
  • Keith Lawson

    Keith Lawson Deputy General Counsel Investment Company Institute


14.05-15.00

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)
  • Keith Lawson

    Keith Lawson Deputy General Counsel Investment Company Institute

  • Thorsten Vollmer

    Thorsten Vollmer Head of Product Tax Deutsche Asset Management Investment GmbH


16.15-16.45

Taxes and AML-Newly introduced links:

  • Introduction of a new tax offence in Luxembourg legislation
  • Tax offences as primary offences for AML,
  • Access by tax authorities to AML files of professionals – new EU Directive (DAC5)
  • Impact for the Luxembourg investment fund industry

16.45-17.45

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