www.pwc.lu/tax ATLAS The much-needed guide to investment portfolio taxation Portfolio taxation has always been underestimated. However, huge financial, audit and reputational risks can derive from an incorrect booking of the taxes or simply by their ignorance. Atlas is a dynamic tool providing users with up to date investment portfolio taxation all around the world. You will be able to assess quickly all relevant information on withholding tax and capital gain tax suffered by your funds in just a few clicks. Your challenges In this context, fund managers may need to: 1. closely monitor the tax burden on the investment portfolio of their fund (awareness of different tax systems, different types of securities); 2. manage potential reputational and tax risks; 3. identify opportunities (are you aware of all the possibilities local tax systems offer you?). Our solutions Atlas is a dynamic web-based service providing users with the latest developments in, as well as up-to-date details on, investment-portfolio taxation and covering up to 49 jurisdictions. All the relevant information on managing capital-gain tax and withholding tax on securities held by investment funds is now just a few clicks away. You can customise your information search based on the type of securities you’re interested in (e.g. shares, bonds, government bonds and derivatives). Our tool Easy access Simple authentication password and log-in attributed to clients. User-friendly Easily accessible interface allows for quick navigation in just a few clicks. Understandable and Pragmatic Data is regularly updated and is clearly presented by using concise tables and printable pop-ups. In-depth technicity Each country file does not only contain an overview of headline rates, but a wealth of information on listed and unlisted securities, treaty benefits, exemptions, potential risks and procedural obligations which will allow you to properly monitor and book your taxes but also benefit from exemption, reduction or refunds. Your contacts Laurent de la Mettrie Partner Sidonie Braud Director Daniel Philippe Senior Advisor Lionel Ancion Advisor +352 49 48 48 3037 [email protected] +352 49 48 48 5469 [email protected] +352 49 48 48 3709 [email protected] +352 49 48 48 3799 [email protected] PwC Luxembourg (www.pwc.lu) is the largest professional services firm in Luxembourg with 2,300 people employed from 57 different countries. It provides audit, tax and advisory services including management consulting, transaction, financing and regulatory advice to a wide variety of clients from local and middle market entrepreneurs to large multinational companies operating from Luxembourg and the Greater Region. It helps its clients create the value they are looking for by giving comfort to the capital markets and providing advice through an industry focused approach. The global PwC network is the largest provider of professional services in audit, tax and advisory. We’re a network of independent firms in 157 countries and employ more than 184,000 people. Tell us what matters to you and find out more by visiting us at www.pwc.com and www.pwc.lu. © 2014 PricewaterhouseCoopers, Société coopérative. All rights reserved. In this document, “PwC Luxembourg” refers to PricewaterhouseCoopers, Société coopérative (Luxembourg) which is a member firm of PricewaterhouseCoopers International Limited (“PwC IL”), each member firm of which is a separate and independent legal entity. PwC IL cannot be held liable in any way for the acts or omissions of its member firms.