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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…
Publications
Belgium introduces horizontal supervision
Thursday, 02 November 2017
In the ongoing fight against tax fraud, the Belgian federal government intends to implement a new approach for tax audits. In the future, tax inspectors will no longer perform day-to-day…
Publications
Towards a More Coordinated Approach of the Relation Between the Taxpayer and Tax Administrations: The European Taxpayers’ Code
Tuesday, 17 October 2017
In its Communication of 27 June 2012 the European Commission stated that an increase in efficiency and effectiveness of the administration of tax collection is crucial in fighting tax fraud and evasion. As…
Publications
WTS Transfer Pricing Newsletter October 2017
Friday, 06 October 2017
The WTS TP newsletter summarizes new developments in the field of TP for 10 countries and has been prepared by local TP experts within the global WTS-network. Jean-Luc Dascotte, Michiel Boeren and…
Publications
VAT and Directors’ Fees in the Benelux
Wednesday, 26 July 2017
The VAT Directive does not clearly address the question of the VAT treatment of directors’ fees, and recent developments in Dutch, Belgian and Luxembourg VAT legislation have emphasized the lack of harmonization on that question…
Publications
WTS - Assignments in Europe 2017
Thursday, 13 July 2017
Tiberghien’s HR Tax Team contributed to the new WTS Brochure on “Assignments in Europe 2017”. In the booklet you will find a brief overview of tax, social security and immigration…
Publications
The broader scope of the Belgian VAT exemption for the management of special investment funds offers opportunities for private equity funds
Friday, 23 June 2017
23-06-2017 - In 2016, the Belgian VAT exemption for the management of investment funds changed following the introduction of new rules for the Belgian Real Estate Investment Trust (B-REIT). However,…
Publications
International double taxation in the European Union: comparative guidelines from Switzerland and the United States
Monday, 27 March 2017
27-03-2017 - 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)…
Publications
Income Taxation of Trusts in Belgium
Friday, 27 January 2017
Trusts do not exist under Belgian civil law. However, trusts governed by foreign law are generally analyzed by applying conflict of law rules. As a result, Belgium will generally recognize…
Publications
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
Tuesday, 03 January 2017
Publications
How does the CJEU's case law on cross-border loss relief apply to cross-border mergers and divisions?
Wednesday, 03 August 2016
The Merger Directive (Council Directive 2009/133/EC) is not a comprehensive piece of Union legislation covering all implications of cross-border reorganizations for the available tax losses of the companies involved in…
Publications
Social Security for Directors
Friday, 27 May 2016
As business becomes ever more international, clients need in-depth advice on labour law, social security and taxes for their cross-border employment. This brochure covers a number of countries that are…
Publications
European Cross-Border Mergers and Reorganizations
Thursday, 26 May 2016
The book contains a detailed country-by-country analysis of the corporate, employment and tax rules on cross-border corporate reorganisations in 13 EU Member States. ...
Publications
The Court of Cassation as the Supreme Body of the Judiciary in Belgium
Wednesday, 24 February 2016
Tiberghien Tax Law Manual
