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Luxembourg draft law to implement the Anti-Tax Avoidance Directive (ATAD)
Wednesday, 18 July 2018
On June 19th, 2018 was released the draft law (the “Draft Law”) implementing, among other provisions inspired by BEPS, the EU Anti-Tax Avoidance Directive (“ATAD” or the “Directive”). ATAD was…
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NEW reporting obligation for cross-border arrangements – European Directive of 25 May 2018 entered into force on 25 June 2018.
Wednesday, 11 July 2018
On 25 May 2018, the Council Directive amending Directive 2011/16/EU concerning the mandatory automatic exchange of information in the field of taxation for reportable cross-border arrangements was approved. From 1…
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Private Privak (Pricaf) 3.0 – an update
Tuesday, 29 May 2018
The Private Privak (Pricaf) has been amended a third time, based on the needs of the private equity sector. This reform eliminates major constraints which limited the success of the…
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NEW reporting obligation for cross-border arrangements – Council Directive approved 25 May 2018
Monday, 28 May 2018
Today, Friday 25 May 2018, has seen the approval of the Council Directive amending Directive 2011/16/EU concerning the mandatory automatic exchange of information in the field of taxation for reportable…
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Luxembourg VAT Grouping On Its Way !
Thursday, 03 May 2018
On 16 April 2018, a bill of law (no. 7278, the “Bill”) has been presented to Luxembourg Parliament which aims at introducing in Luxembourg a grouping regime for Luxembourg value…
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New Luxembourg intellectual property regime in force
Wednesday, 02 May 2018
Luxembourg new tax regime designed to increase intellectual property (“IP”) developments has entered into force in April 2018 and is effective as of 1 January 2018. The new regime (the…
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France and Luxembourg sign revised double tax treaty
Wednesday, 25 April 2018
On 20 March 2018, a new double tax treaty was signed between France and Luxembourg (hereinafter the "DTT"). It will replace the current version of the treaty dated 1 April…
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Corporate Tax Reform
Tuesday, 03 April 2018
A recent reform has reshaped the corporate income tax rules in various key areas, thus creating new tax benefits for Belgian companies, but also introducing new compensating measures to balance…
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New position of the Belgian social security authorities on determining the applicable social security regime (EU REGULATION 883/2004)
Thursday, 29 March 2018
Belgium now applies the principle of “requalification”. In the context of international employment situations, the EU Regulation 883/2004 determines which social security legislation is applicable to people working simultaneously in…
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New EU transparency rules for intermediaries involved in cross border tax planning
Monday, 19 March 2018
On 13 March, the EU Member States reached a political agreement on the European Commission’s proposal dated June 2017 aiming at strengthening tax transparency by the introduction of a mandatory…
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PRESS RELEASE - WTS Global creates cutting-edge European Tax Law Centre in Brussels
Tuesday, 20 February 2018
Brussels, February 20, 2018 - WTS Global, the leading global tax practice, establishes its cutting-edge European Tax Lax Centre in Brussels under the leadership of Tiberghien
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UBO registers further tightened throughout the EU !
Wednesday, 10 January 2018
Whilst the Luxembourg law proposal of 6 December 2017, which introduced the UBO register imposed under the fourth EU anti-money laundering directive (2015/849/EC, the “Fourth Directive”) into Luxembourg domestic law, is still…
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UBO register very close to be introduced in Luxembourg !
Tuesday, 19 December 2017
Following the adoption of the fourth EU anti-money laundering directive (2015/849/EC, the “Directive”) which aim is to prevent money laundering and terrorism financing by means of, inter alia, introducing central…
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Ecofin agreement on new rules for e-commerce and e-books
Thursday, 07 December 2017
This article briefly describes the new rules. Together with the higher focus of the VAT authorities on VAT and e-commerce, this evolution makes clear that a correct VAT compliance is…
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US Senate approves tax bill
Monday, 04 December 2017
On Saturday 2 December, the Senate voted 51 to 49 to pass an amended version of the tax reform bill.
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US Tax reform bill: Tax Cuts and Jobs Acts
Friday, 17 November 2017
17/11/2017 - On November 2, the House Republican's tax reform bill – the Tax Cuts and Jobs Act – was released. This bill is 429 pages and should provide for…
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Participation exemption for dividends received by parent companies: 100% exempt
Friday, 27 October 2017
In the framework of the expected corporate income tax reform (further to the agreement reached at government level last summer), the Belgian government intends increasing the participation exemption (dividend received…
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Christophe Coudron appointed as National Branch Reporter at IFA Congress 2019
Tuesday, 24 October 2017
The Board of the Belgian IFA Branch has appointed Christophe Coudron as National Branch Reporter on the topic 'Investment Funds' at the IFA Congress in London in 2019. Christophe continues…
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Court of Justice restricts the VAT exemption for cost-sharing associations: significant impact on the financial, insurance and real estate sectors
Tuesday, 26 September 2017
26/09/2017 - On 21 September 2017 the Court of Justice of the European Union drastically restricted the VAT exemption for cost-sharing associations in a number of controversial judgments. The bank…
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VAT Revolution in the Real Estate Sector: Belgium to introduce optional VAT regime for immovable letting
Thursday, 17 August 2017
17-08-2017 – On 26 July 2017, the Belgian federal government reached an agreement on the principles of the state budget for the coming year. In addition to a number of…
