Christophe Coudron
Born in Menen, on December 20, 1974.
Lawyer.
Started his professional career as an assistant professor, in history of law and Roman law (1997-1999) and joined the Firm in 1999.
Practice Areas:
International and European tax issues (income taxes).
Corporate taxation (with a special focus on banks and insurance companies, taxation of shipping businesses under the tonnage tax regime, profit allocation to permanent establishments, group reorganisations, fund structures, notional interest deduction, various aspects of withholding taxes etc.),
Personal income tax (special focus on tax aspects relating to insurance contracts and investment companies).
Tax litigation.
Education:
Ecole Supérieure des Sciences Fiscales (Tax Degree, cum laude, 2001).
University of Leuven (Lic.Iuris, cum laude, 1997).
Languages:
Dutch, French, English., knowledge of German.
Other professional activities:
Member of the Brussels Bar since 1999.
Author of several articles on tax issues.
Publications:
- C. COUDRON, "Vaste inrichtingen van banken. Fiscale winstverdeling tussen hoofdhuis en vaste inrichting. Bespreking Hof Amsterdam, 24 februari 2004", T.Fin.R. 2005/2, p. 1075-1080;
- C. COUDRON, "Noot bij het arrest van 20 juni 2003 van de Franse Conseil d'Etat. Dochtervennootschap als vaste inrichting: geen personele vaste inrichting indien de vertegenwoordigingsbevoegdheid van de dochtervennootschap geen betrekking heeft op de eigen activiteiten van de moedervennootschap", T.F.R. 2004, p. 847-849;
- C. COUDRON en K. VAN DUYSE, "Werkgeverschap en de 183 dagen-regel. Substance over form", Fiscoloog Internationaal 2003, nr. 234, p. 1-3;
- C. COUDRON, "Coördinatiecentra: geen belasting op belasting", Fiscoloog 2002, nr. 836, p. 1-2;
- B. TILLEMAN, I. CLAEYS, C. COUDRON and K. LOONTJENS, Dading, Antwerpen, 2000, 563 p.