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International Tax update: Belgian Transfer Pricing Court Case
Thursday, 16 September 2021
In a recently published decision dd. 8 June 2021 of the Court of Appeal of Ghent relating to transfer pricing (nr. 2016/AR/455), the Court decided in favor of the taxpayer.…
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International Tax update: Excess profit rulings: Victory for the European Commission?
Friday, 17 September 2021
On 16 September 2021, the Court of Justice of the European Union dealt for the first time with the Belgian excess profit rulings. The Court ruled (in contrast to the…
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International Tax update: The Belgium - Luxembourg 24 day-rule becomes the 34 day-rule
Tuesday, 07 September 2021
The salary of a Belgian tax resident relating to days performed in Luxembourg is generally taxable in Luxembourg according to the Belgium-Luxembourg double tax treaty. The days worked outside of…
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Luxembourg Newsflash: New administrative circular sets guidelines for the imposition of tax fines
Monday, 09 August 2021
The 2017 tax reform significantly strengthened the power of the Direct Tax Authorities to impose tax fines on taxpayers found in infringement of their tax obligations. In this scope, the…
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VAT and e-commerce: Belgium implements new rules on importer of record
Friday, 09 July 2021
Following the adoption of the law implementing the new e-commerce VAT rules in Belgium, a Royal Decree has been published on 29 June 2021, amending several earlier Royal Decrees on…
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VAT registration with a fiscal representative in Belgium: new guarantee rules will create more burdens for foreign taxpayers
Wednesday, 28 July 2021
A recently adopted amendment to Royal Decree nr. 31 will alter the guarantee requirements for a Belgian VAT registration of a foreign taxpayer with the appointment of a fiscal representative.…
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Asia is stepping up its tax game: faceless tax audits, major tax reforms and much more
Friday, 02 July 2021
The Asia-Pacific Tour of the Tiberghien World Tour brought to light a number of interesting developments in the innovative and changing tax landscape in Asia. Not only are Asian countries…
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Luxembourg tax authorities update their Circular on interest limitation rules for members of a consolidated group
Thursday, 01 July 2021
On June 2nd, 2021, the Luxembourg tax authorities reissued their Circular n°168bis/1 dated January 8th, 2021 on the interest limitation rules governed by article 168bis of Luxembourg Income Tax Law…
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