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Are tax authorities allowed to exclude persons from forming a VAT group? The European Court of Justice enlightens us again
Friday, 23 April 2021
Decision of the Court On April 15, 2021, the European Court of Justice issued its ruling in the case C-868/19 “M-GmbH” on the scope of the VAT group provisions. In…
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Luxembourg clarifies financial assistance rules for private limited liability companies (SARL)
Wednesday, 21 April 2021
Draft bill N°7791, submitted to the Luxembourg Parliament (Chambre des Députés) on 16 March 2020, proposes to amend article 1500-7 of the law of 10 August 1915 on commercial companies,…
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The Belgium / Luxembourg 24 day-rule: update
Tuesday, 20 April 2021
Belgian tax resident working in Luxembourg If a Belgian tax resident works in Luxembourg, the question arises where the Luxembourgish salary is taxable. This may be relevant considering the lower…
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The OECD’s Discussion draft on changing the Commentary on Article 9 (and others)
Friday, 16 April 2021
Article 9 of the OECD Model Tax Convention deals with the (distribution of) taxation (rights in respect) of transactions between associated enterprises. The OECD now proposes changes to the Commentary…
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Can MLI arbitration finally kick off?
Tuesday, 13 April 2021
First competent authority agreement regarding MLI arbitration published The Multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting (‘MLI’) provides the possibility for a…
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E-commerce: Avoid VAT compliance obligations abroad and register now for the One Stop Shop (OSS)
Friday, 09 April 2021
From 1 July 2021, companies selling goods via web shops will have to deal with foreign VAT and the related obligations much sooner when selling goods to private individuals in…
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New EU tax transparency rules for digital platform operators officially adopted and published: DAC 7 enters into force in 2023
Friday, 09 April 2021
The European Union Member States agreed to a new measure to tackle the challenges they face when taxing the digital economy. One of the crucial elements for this to succeed…
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Covid-19 Telework: how to mitigate the fiscal impact?
Thursday, 25 March 2021
Due to the Covid-19 government measures, most employees work mainly from their home offices from March 2020 onwards.
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