Olivier Gaston-Braud is a partner in Dechert's tax practice, advising international funds, investment firms, banks, and multinational companies in the structuring of their transaction and investments, as well as in tax matters related to fund formation, private equity, debt funds, real estate funds and merger and acquisition transactions. Mr. Gaston-Braud advises clients on their pan-European portfolios, as well as all tax aspects of Luxembourg structures (FCP, SICAV, corporate structures, Luxembourg and foreign partnerships, regulated and unregulated funds).
Investment funds often face obstacles which constitutes actual barriers to cross-border investment when trying to access reduced withholding tax rates or exemptions in source countries. The proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes (FASTER), released on 19 June 2023, has created expectations for EU harmonised rules that simplify the process for obtaining relief at source or refund of excess withholding tax borne by investors. The panel will discuss the legal and implementation challenges raised by the FASTER Directive to effectively enable end investors access withholding tax relief and/or quick refund systems and eliminate tax barriers to cross-border investment.
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Senior Vice President
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