Memos and publications http://www.tiberghien.com/ en 2009-06-23 2012-02-06 MyCMS | www.mycms.com info@desk02.be Compensating Mobile Executives http://www.tiberghien.com/en/knowledge-base/memosandpublications/2012/01/30/compensating-mobile-executives/

A cross-country report on international salary apportionment arrangements - 2011.

 2012-01-30 09:21:48 http://www.tiberghien.com/en/knowledge-base/memosandpublications/2012/01/30/compensating-mobile-executives/ Belgian budget 2012 in a nutshell http://www.tiberghien.com/en/knowledge-base/memosandpublications/2011/12/12/belgian-budget-2012-in-a-nutshell/

After over 500 days, by the last weekend of November 2011, under strong political pressure of the European Commission, the negotiating political parties in Belgium finally reached an agreement about the budget for 2012.

 2011-12-12 11:05:21 http://www.tiberghien.com/en/knowledge-base/memosandpublications/2011/12/12/belgian-budget-2012-in-a-nutshell/ Fifth edition of the Real Estate Gazette now available http://www.tiberghien.com/en/knowledge-base/memosandpublications/2011/12/07/fifth-edition-of-the-real-estate-gazette-available/

Tiberghien and ALTIUS have published a new edition of the Real Estate Gazette.

 2011-12-07 15:21:16 http://www.tiberghien.com/en/knowledge-base/memosandpublications/2011/12/07/fifth-edition-of-the-real-estate-gazette-available/ Enhanced flexibility for Belgian real estate investment trusts - major business opportunities created by new legal and tax rules http://www.tiberghien.com/en/knowledge-base/memosandpublications/2011/10/14/enhanced-flexibility-for-belgian-real-estate-investment-trusts-major-business-opportunities-created-by-new-legal-and-tax-rules/ 2011-10-14 10:25:26 http://www.tiberghien.com/en/knowledge-base/memosandpublications/2011/10/14/enhanced-flexibility-for-belgian-real-estate-investment-trusts-major-business-opportunities-created-by-new-legal-and-tax-rules/ Law Firms in Real Estate http://www.tiberghien.com/en/knowledge-base/memosandpublications/2011/09/27/law-firms-in-real-estate/

‘Expertise News’, the Belgian newsletter for real estate professionals, has published a ranking of leading law firms for Belgian real estate.  Tiberghien and ALTIUS are proud to be part of this ranking. 

 2011-09-27 11:18:53 http://www.tiberghien.com/en/knowledge-base/memosandpublications/2011/09/27/law-firms-in-real-estate/ The times, they are a-changing... http://www.tiberghien.com/en/knowledge-base/memosandpublications/2011/09/19/the-times-they-are-a-changing/

It can be argued that a transfer to a trust is not a stipulation for a third party, but a gift to the beneficiaries. This would imply that Belgian inheritance tax would be due, if the last domicile or residence of the grantor was in Belgium, and if the grantor dies less than three years after making the gift. If the grantor dies more than three years after making the gift, no Belgian inheritance tax would be due.

 2011-09-19 11:57:52 http://www.tiberghien.com/en/knowledge-base/memosandpublications/2011/09/19/the-times-they-are-a-changing/ Notional interest deduction: guidelines on notion of abuse http://www.tiberghien.com/en/knowledge-base/memosandpublications/2011/07/12/notional-interest-deduction-guidelines-on-notion-of-abuse/

The Belgian tax authorities have issued new guidelines relating to the notional interest deduction. The authorities have identified two structures that may be abusive and that will be subject of in-depth scrutiny.

 2011-07-12 13:30:44 http://www.tiberghien.com/en/knowledge-base/memosandpublications/2011/07/12/notional-interest-deduction-guidelines-on-notion-of-abuse/ Notional Interest Deduction: the Belgian experience http://www.tiberghien.com/en/knowledge-base/memosandpublications/2011/06/27/notional-interest-deduction-the-belgian-experience/

Last April, Bernard Peeters talked about 'notional interest deduction' at the ACTL seminar 'Tax treatment of interest for corporations' (Amsterdam Centre for Tax Law).

 2011-06-27 13:24:28 http://www.tiberghien.com/en/knowledge-base/memosandpublications/2011/06/27/notional-interest-deduction-the-belgian-experience/ Belgian foreign tax credit rules in case of differing income characterization: decision of the Belgian Supreme Court of 22 January 2010. http://www.tiberghien.com/en/knowledge-base/memosandpublications/2011/05/31/belgian-foreign-tax-credit-rules-in-case-of-differing-income-characterization-decision-of-the-belgian-supreme-court-of-22-january-2010/

Paper edited for the "Tax Treaty Case Law Around The Globe" conference in Vienna (19-21 May), where Bernard Peeters acted as a speaker.

 2011-05-31 11:38:21 http://www.tiberghien.com/en/knowledge-base/memosandpublications/2011/05/31/belgian-foreign-tax-credit-rules-in-case-of-differing-income-characterization-decision-of-the-belgian-supreme-court-of-22-january-2010/ Fourth edition of the Real Estate Gazette available http://www.tiberghien.com/en/knowledge-base/memosandpublications/2011/05/26/new-edition-of-the-real-estate-gazette-available/

At the occasion of REALTY 2011, Tiberghien and ALTIUS have published a new edition of the Real Estate Gazette.

 2011-05-26 12:00:58 http://www.tiberghien.com/en/knowledge-base/memosandpublications/2011/05/26/new-edition-of-the-real-estate-gazette-available/