Tiberghien is a leading tax law firm specialising in providing client focused solutions to complex and legal tax issues. The Firm is noted for its entrepreneurial and business oriented approach. Its operational relationship with a number of international (tax) law firms has resulted in the creation of a powerful network that is able to offer seamless cross-border tax advice to its clients.   Real Estate Gazette On the occasion of Realty, the first International forum for Real Estate, that took place in Brussels from 5 to 7 may 2009, in cooperation with Altius, Tiberghien published a Real Estate Gazette. >> Cross-border dividend taxation: The lessons of Orange European Smallcap Fund On 20 May 2008, the European Court of Justice (ECJ) delivered its judgment in Case No. C-194/06, “OESF”. This judgment has important implications for the taxation of cross-border dividends in the European Union. >> Manuel Tiberghien: recension dans Act. Fiscale Ouvrage collectif, Tiberghien - Manuel de droit fiscal 2008, Kluwer, 2008, 1451 pages >> ECJ rules that Belgian participation exemption conflicts with E.U. Parent Subsidiary Directive! ECJ rules that Belgian participation exemption conflicts with E.U. Parent Subsidiary Directive! On February 12, 2009 the ECJ ruled that the Belgian participation exemption conflicts with the parent-subsidiary Directive and stated that article 4(1) of the Directive must be interpreted as precluding legislation of a Member State "which provides that dividends received by a parent company are to be included in its basis of assessment in order subsequently to be deducted from that basis in the amount of 95%, in so far as, for the tax period in question, the parent company has a positive profit balance after deduction of other exempted profits." Finally the ECJ stated that it was not appropriate to limit the effects of its judgment in time, since Belgium was unable to demonstrate that there is a risk of serious economic repercussions. >> Law on cross-border corporate restructurings A law introducing some fundamental changes in the Belgian Income Tax Code with a view to implement EU Directive 2005/19/EC on the tax treatment of cross-border corporate restructurings has recently been published in the Belgian Official Gazette, and is applicable to transactions carried out as of the date of its publication (12 January 2009). >>   Thursday, October 01, 2009 Tijdelijke handelsvennootschappen. Een actuele stand van zaken >> Thursday, October 22, 2009 Publiek-Private Samenwerking: draaiboek voor een succesvolle realisatie >>
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