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News
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,…
News
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…
News
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…
News
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…
News
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…
News
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…
News
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.
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…
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