International double taxation in the European Union: comparative guidelines from Switzerland and the United States
The Court of Justice of the European Union (CJEU) ruled on several occasions that, while international double taxation may hinder the fundamental freedoms guaranteed by European Union (EU) law, it…
New Belgian Innovation Profits Deduction (“IPD”)
2017-03-14 - After the abolition of the patent income deduction, the Belgian government announced on 2 December 2016 a new tax deduction for innovation profits. In line with the OECD’s recommendations…
30 March 2017 | 09.00h - 17.15h | Düsseldorf
Indirect Tax Forum 2017
Speaker: Stijn Vastmans
T/A economics: Painting a new story...
... as the BeNeLux alternative for transfer pricing and valuation services, yet with a distinct approach. T/A economics is proud to announce its launch. T/A economics is a joint venture between…
17 March 2017 | 09.30h - 17.00h | Hasselt University
Symposium: The Belgian Reform of Succession Law from a Comparative Perspective
Speaker: Charlotte Declerck
8 February 2017 | 16.30h - 18.30h | London
Seminar STEP: 'Global and European Crossroads : Dutch and Belgian Cross-Border Estate Planning'
Speaker: Alain Van Geel
The Impact of European Union Law on the Interaction of Members States’ Sovereign Powers in the Policy Fields of Social Protection and Personal Income Tax Benefits
Luxembourg introduces new rules applicable to intra-group financing companies
1. Introduction The Luxembourg direct tax authorities issued on 27 December 2016 new guidelines by means of the issuance of Circular L.I.R. no. 56/1 – 56bis/1 (hereinafter the “Circular”) which…
Commission proposes new measures to modernize VAT for cross-border B2C e-commerce
On 1 December 2016, the European Commission has proposed various legislative changes to improve the current VAT rules on e-commerce1.
Advocate General ECJ: Fairness Tax contrary to art. 4 Parent-Subsidiary Directive
In a case pending before the European Court of Justice, the Court has been asked to determine whether the Belgian “Fairness Tax” is compatible with the freedom of establishment and…
The new Belgian REIF - Ready for 'take-off'
The Royal Decree containing the regulatory framework for the new Belgian Real Estate Investment Fund (“REIF”) has finally been published in the Belgian Official Gazette. Belgian and international real estate…