Last week the US Treasury Department released the long-awaited “Green Book”, explaining the tax proposals of the Biden Administration. The final version is shorter and less detailed than expected. Nevertheless,…
The Court of Justice of the European Union (ECJ) ruled in the Titanium case (C‑931/19) that own staff is required for a (sales) VAT fixed establishment (FE) to be present…
The fact that Belgium has a wide network of double taxation conventions (‘tax treaties’) is positive for the Belgian economy and Belgian taxpayers. Each new tax treaty is welcomed. But…
Last week, on 27 May 2021, we organized the first of four free interactive web events of our Tiberghien World Tour 2021. In these events, local experts of our WTS…
On May 18, 2021, the European Commission announced its vision on “Business Taxation for the 21st century”. It did so by means of a Communication to the European Parliament and…
On 12 May 2021, the EU General Court delivered two judgements relating to appeals made against the EU Commission’s decisions taken back in 2017 and 2018. In these decisions, the…
As a result of the COVID-19 crisis, many cross-border workers are working from their home office, which is not necessarily located in the same country as their employer’ office. Also…
As from 1 July 2021, the e-commerce VAT package enters into force. As a result, online sales to private individuals will generally be subject to VAT in the EU Member…
On 9 April 2021, the Luxembourg's financial sector supervisory authority (Commission de Surveillance du Secteur Financier - "CSSF") published CSSF Circular 21/769 on “Governance and security requirements for Supervised Entities…
On April 29th the European Parliament (“EP”) adopted its resolution “on digital taxation: OECD negotiations, tax residency of digital companies and a possible European Digital Tax”. The EP again reiterates…
With the expiry of the Brexit transition period as of 1 January 2021, the United Kingdom is no longer bound by EU law, including the Interest and Royalties Directive (hereafter…
The UN has recently been very active in the area of taxation. On 20 April, the UN Committee of Experts on International Cooperation in Tax Matters agreed to adopting a…
The continuing changes in Belgian Estate and Income tax, together with the growing discrepancies between the three Belgian regions, are generating a tangle of regulations that are sometimes hard to…
Decision of the Court On April 15, 2021, the European Court of Justice issued its ruling in the case C-868/19 “M-GmbH” on the scope of the VAT group provisions. In…
Draft bill N°7791, submitted to the Luxembourg Parliament (Chambre des Députés) on 16 March 2020, proposes to amend article 1500-7 of the law of 10 August 1915 on commercial companies,…
Belgian tax resident working in Luxembourg If a Belgian tax resident works in Luxembourg, the question arises where the Luxembourgish salary is taxable. This may be relevant considering the lower…
Article 9 of the OECD Model Tax Convention deals with the (distribution of) taxation (rights in respect) of transactions between associated enterprises. The OECD now proposes changes to the Commentary…
First competent authority agreement regarding MLI arbitration published The Multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting (‘MLI’) provides the possibility for a…
From 1 July 2021, companies selling goods via web shops will have to deal with foreign VAT and the related obligations much sooner when selling goods to private individuals in…
The European Union Member States agreed to a new measure to tackle the challenges they face when taxing the digital economy. One of the crucial elements for this to succeed…
After our publication on Belgium’s digital platforms reporting obligations (which you may read here), the WTS Global Digital Tax Law Center has analyzed whether other EU Member States have implemented…
On 11 February 2021, a draft bill was approved by the Belgian parliament amending the tax treatment of real estate located abroad. With this bill, the Belgian legislator aims to…
On February 11, 2021, the Luxembourg VAT authorities issued a circular with respect to the treatment applicable to making cars available to employees. The Circular offers clarifications upon the judgment…
The 2021 budget law dated 19 December 2020 (the “Law”) added a §13a to article 115 of the Luxembourg Income Tax Law (“LITL”). This measure introduces a new tax regime…
Previously, in its judgment of 11 March 2020 (A.R. no. 2018/4033/A unpublished)1, the Brussels court of first instance approved an agreement between the Belgium-resident founder of a Canadian trust and…