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Permanent establishments: recent developments
Thursday, 03 November 2016
The notion of permanent establishment (‘PE’) and the attribution of profits to a PE continue to develop at an ever-increasing pace. Enterprises engaged in cross-border activities should keep a close…
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Netherlands: proposals on cooperatives and dividend withholding tax
Friday, 28 October 2016
On the third Tuesday of September 2016, which is traditionally Budget Day in the Netherlands, the Deputy Minister of Finance sent a letter to the Dutch Parliament containing proposed changes…
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Luxembourg: VAT on directors' fees
Wednesday, 26 October 2016
On 30 September 2016, the Luxembourg VAT Administration published the much awaited circular-letter on the VAT treatment of company directors (circular-letter 781).
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New tax treaty between Belgium and Japan may stimulate cross-border investments
Tuesday, 25 October 2016
A new tax treaty between Belgium and Japan was signed on 12 October 2016. This treaty, once it becomes applicable, will significantly increase cross-border business opportunities for individuals and corporations…
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