The Dean of the Faculty of Law, Economics and Finance and

the ATOZ Chair for European and International Taxation

have the great pleasure of inviting you to the

International Conference

”THE FUTURE OF FUNDS TAXATION”Thursday, 17 November 2016 from 08:30 to 18:30

Venue:

University of Luxembourg ”Salle Tavenas”

102 avenue Pasteur, L-2310 Luxembourg

INVITATION

Reservation: http://bit.ly/2eoVjeV

INTERNATIONAL CONFERENCE

The Future of Funds Taxation

- Domestic Law, Tax Treaties and

EU Law -

-17 November 2016

Abstract

The world of taxation is changing on an international, Euro-pean and national level. Impending reforms in the context of the OECD’s BEPS initiative, new EU tax legislation, and shift-ing administrative and judicial approaches to domestic and cross-border fund structures will have a significant impact onfunds, putting pressure on business and on national legisla-tures alike to stay ahead. Luxembourg’s regulatory and taxation framework for invest-ment funds combines unique flexibility with legal certainty, making it Europe’s leading centre for investment funds. In light of their paramount importance to Luxembourg’s economy, this conference brings together academics and practitioners from Luxembourg, Europe and the US to share their expertise on questions arising from three different angles: national law and policy, European Union law, and international tax law.Leading experts will give their insights on legal reforms in Lux-embourg and Germany, the Commission’s state aid practice, non-discrimination rules applied to funds taxation, the Anti-Tax-Avoidance Directive, tax treaty protection of different CIVs, VAT treatment of funds and fund managers, and the con-sequences of the global drive towards exchange of information on existing cross-border investment structures.

VENUE

Salle Tavenas University of Luxembourg (Limpertsberg)

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For further information, please contact:Michèle Gouverneur

michele.gouverneur@uni.lu

Registration: http://bit.ly/2eoVjeVRegistration fee: € 150

Université du LuxembourgBanque et Caisse d’Epargne d’Etat (BCEE)

IBAN: LU36 0019 2355 9899 3000SWIFT: BCEELULL

Please note that your registration will only be valid once we re-ceive the participation fee of EUR 150 on our account (indicating

“R-AGR-0172-10-K and your name as the purpose of payment). To allow time for processing, only payments made by 10 November

2016 will be accepted.

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www.uni.lu

Conference Programme08:30 Registration

Funds in International Tax Law and Policy – Part II Treaty Entitlement of Funds in a Post-BEPS WorldKeith Lawson (ICI Global)

Double Taxation Relief and Non-Discrimination of Funds Daniel Gutmann (University Paris 1 Sorbonne)

Structuring of Funds: Practical Exam-ples in LuxembourgGeoffrey Scardoni (DLA Piper)

15:45 - 16:15 Coffee break

18:00

09:00 Opening of the Conference • Stefan Braum (Dean, Faculty of Law,

Economics and Finance)• Werner Haslehner (University of Luxembourg)

10:00 - 10:20

Coffee break

10:25 - 10:45

Funds Taxation: National Law and Policy Introduction: Legal and Economic Nature of FundsIsabelle Riassetto (University of Luxembourg)

Funds in Luxembourg Tax Law: an OverviewEric Fort (Arendt & Medernach)

Funds and Value Added TaxMarie-Isabelle Richardin (PWC)& Charlène-Adline Herbain (University of Louvain/ University of Luxembourg)

Recent Reforms in GermanyHeribert Anzinger (Uni Ulm)

Funds in International Tax Law and Policy – Part I The Interaction of Funds Regulation and BEPSDirk Zetzsche (University of Luxembourg)

Treaty Entitlement of Funds in a Pre-BEPS WorldDaniel Dürrschmidt (Ludwig-Maximilians-Universität München)

Funds in International Tax Law: Examples from Luxembourg’s TreatiesJean Schaffner (Allen & Overy)

A cocktail reception will follow the conference

Closing of the Conference Werner Haslehner (University of Luxembourg)

09:10 - 09:30

09:35 - 09:55

Coffee break11:00 - 11:30

Funds Taxation and European Union Law

Taxation of Collective Investments within the Legal Framework of State AidClaire Micheau (EU Commission)

Funds Taxation and Fundamental FreedomsMario Tenore (Maisto e Associati)

Funds and EU Tax DirectivesKaterina Pantazatou (University of Luxembourg)

13:15 - 14:15 Lunch break

11:30 - 11:55

12:00 - 12:25

12:30 - 12:55

14:15 - 14:35

14:40 - 15:00

15:05 - 15:25

16:15 - 16:40

16:45 - 17:10

17:15 - 17:40