Home>Publications
Publications
Fiscal Federalism in the EU. A Dynamic Process With Multiple Dimensions
Tuesday, 03 January 2023
In 2021 the European Association of Tax Law Professors held its annual conference on ‘History and Taxation’. One topic dealt with Fiscal Federalism. This concept refers to the study of…
Publications
The design of Covid-19 recovery contributions: Taxes or Social Security Contributions?
Tuesday, 28 December 2021
To cover the large financial spending caused by the Covid-19 pandemic, countries worldwide are forced to take substantial fiscal actions. This contribution takes a closer look at the extent to…
Publications
Overview of Digital Platform Reporting Obligations in the EU
Friday, 12 March 2021
After our publication on Belgium’s digital platforms reporting obligations (which you may read here), the WTS Global Digital Tax Law Center has analyzed whether other EU Member States have implemented…
Publications
Real Estate Guide 2020
Wednesday, 03 February 2021
The WTS Global experts are happy to present to you the fifth edition of the Real Estate Investment Guide. As usual, the guide provides you with a comprehensive overview of…
Publications
International Comparative Legal Guide - Private Client Laws and Regulations 2021
Friday, 15 January 2021
The International Comparative Legal Guide - Private Client covers common issues in private client laws – including pre-entry tax planning, connection factors, taxation issues on inward investment, succession planning, trusts…
Publications
Tiberghien comments on the OECD Blueprints on Pillar One and Pillar Two
Monday, 14 December 2020
Commenting on the OECD 'Blueprints' published on Monday 12 October, Koen Morbée, partner at Tiberghien Lawyers, and Andy Neuteleers, partner at Tiberghien Economics, urged the OECD Centre for Tax Policy…
Publications
Taxation of Crypto Assets
Wednesday, 18 November 2020
Taxation of Crypto Assets begins with an overview of the technology and characteristics of crypto assets as well as the key tax concepts and types of taxes that could apply…
Publications
Private client law in Belgium: overview and Q&A
Tuesday, 13 October 2020
This extensive Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; charities; co-ownership; familial relationships; minority and…
Publications
The Transfer Pricing Law Review - Chapter 2: Belgium
Tuesday, 01 September 2020
Although the arm’s-length principle, which forms the basis of the framework of transfer pricing rules, has had a long international history, it was only explicitly introduced into Belgian legislation in…
Publications
European law restrictions on the temporal effect of national juidicial decisions: the case of the Belgian Constitutional Court
Monday, 10 August 2020
The Belgian Constitutional Court is a court of law watching over the observance of the Constitution by the legislative authorities of Belgium. It has the power to annul, to declare…
Publications
CJEU in KPC Herning: The Supply of Land with a Building to Be Demolished Is not Necessarily a VAT Taxable Supply of Building Land
Tuesday, 21 April 2020
On 4 September 2019, the Court of Justice of the European Union delivered an interesting judgment on a real estate transaction relating to the sale of land together with a…
Publications
Changes in tax and social security obligations affecting Belgian companies for benefits granted by foreign affiliated companies
Thursday, 16 January 2020
In the first edition of the WTS Global Mobility Newsletter, Katrien Bollen talks about the changes in tax and social security obligations affecting Belgian companies for benefits granted by foreign affiliated…
Publications
Comments on the Secretariat Proposal for a “Unified Approach” under Pillar One
Tuesday, 03 December 2019
WTS Global commented on the of the Secretariat Proposal for a “Unified Approach” under Pillar One. Koen Morbée and Andy Neuteleers represented Tiberghien in the submission of these comments. You…
Publications
Comments on the Public Consultation Document in respect of the Global Anti-Base Erosion Proposal (“GloBE”) under Pillar Two
Thursday, 05 December 2019
WTS Global commented on the Public Consultation Document in respect of the Global Anti-Base Erosion Proposal (“GloBE”) under Pillar Two. Koen Morbée represented Tiberghien in the submission of these comments. The…
Publications
Private client law in Belgium: overview
Monday, 28 October 2019
‘Practical Law’ is the leading provider of UK, US and international legal know-how. Tiberghien (Mr. Gerd D. Goyvaerts) was asked to compile the Belgian Q&A chapter of the Private Client…
Publications
The uniform application of European Union law: The Court of Justice confirms its role as ultimate Cerberus
Wednesday, 17 July 2019
Click here for the publication in EC Tax Review 2019/3, p. 122-124.
Publications
The changes introduced by the Belgian look-through taxation regulations or Cayman Tax 2.0
Wednesday, 12 June 2019
In this article a comment is given on the modifications to the Belgian ‘Cayman Tax’, applicable since 1 January 2018, and partially applicable since 17 September 2017. Notably, tax regulations…
Publications
Does new case law on a “subject-to-tax clause” in double tax treaties provide opportunities for Belgian sportspersons?
Monday, 07 January 2019
Introduction The Belgian Court of Cassation has ruled on 25 January 2018 on the application of art. 23, § 1, a (“methods for elimination of double taxation”) of the Belgian-Dutchdouble…
Publications
International transfers of professional football players
Friday, 30 November 2018
An international transfer of a football player from one professional club to another may cause various financial streams with specific tax ramifications with sometimes doubtful solutions. The purpose of this…
Publications
The Ne Bis in Idem Rule: Do the EUCJ and the ECtHR Follow the Same Track?
Tuesday, 09 October 2018
On 20 March 2018 the Grand Chamber of the EUCJ delivered three rulings on the extent to which the principle of ne bis in idem permits Member States from imposing…
Top-Tier Firm
Tiberghien Tax Law Manual
