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Luxembourg introduces new rules applicable to intra-group financing companies
Tuesday, 03 January 2017
1. Introduction The Luxembourg direct tax authorities issued on 27 December 2016 new guidelines by means of the issuance of Circular L.I.R. no. 56/1 – 56bis/1 (hereinafter the “Circular”) which…
News
Commission proposes new measures to modernize VAT for cross-border B2C e-commerce
Thursday, 22 December 2016
On 1 December 2016, the European Commission has proposed various legislative changes to improve the current VAT rules on e-commerce1.
News
Advocate General ECJ: Fairness Tax contrary to art. 4 Parent-Subsidiary Directive
Monday, 12 December 2016
In a case pending before the European Court of Justice, the Court has been asked to determine whether the Belgian “Fairness Tax” is compatible with the freedom of establishment and…
News
The new Belgian REIF - Ready for 'take-off'
Thursday, 08 December 2016
The Royal Decree containing the regulatory framework for the new Belgian Real Estate Investment Fund (“REIF”) has finally been published in the Belgian Official Gazette. Belgian and international real estate…
News
Does the finance structure of your real estate investments need to be reviewed?
Thursday, 08 December 2016
Unfortunately, there is as yet no final agreement on a major reform of the Belgian corporate income tax system. However, increasing numbers of tax measures do not require an agreement…
Events
7 December 2016 | 09.00h - 11.00h | University of Antwerp
Morning lectures - Domestic anti-abuse rules and treaty override
Speaker: Anne Van de Vijver en Koen Morbée
Events
6-7 March 2017 | Claridge's Hotel, London, England
22nd Annual IBA International Wealth Transfer Practice Conference
Speaker: Gerd D Goyvaerts
News
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…
News
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…
News
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).