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ATAD 3 and more: a brief update
Tuesday, 31 January 2023
In December last year, the European Parliament published a resolution on the proposal for a Directive laying down the rules to prevent misuse of shell entities for tax purposes (so-called…
News
An informal gift by way of bank transfer in cross-border context: points of interest
Thursday, 26 January 2023
The gift by way of bank transfer is a popular technique for making gifts to children or grandchildren. As this article will show, it involves more than simply transferring money…
News
Pillar Two/IFRS Newsflash: IASB consultation on IAS 12 amendements for Pillar Two
Thursday, 12 January 2023
On 9 January 2023, the International Accounting Standard Board (IASB) published Exposure Draft ED/2023/01 which contains important proposed amendments to IAS 12, the International Accounting Standard dealing with accounting for…
News
Belgian expat tax regime now extended to foreign non-profit organisations
Tuesday, 10 January 2023
On 1 January 2022, a new expat tax regime was introduced in Belgium that provides for a favourable income tax (and social security) treatment for employees, directors and researchers recruited…
Publications
Fiscal Federalism in the EU. A Dynamic Process With Multiple Dimensions
Tuesday, 03 January 2023
In 2021 the European Association of Tax Law Professors held its annual conference on ‘History and Taxation’. One topic dealt with Fiscal Federalism. This concept refers to the study of…
News
Pillar Two - OECD’s Recently Released Safe Harbours and Penalty Relief Guidance : Solving key issues that MNEs face, or just a drop in the ocean?
Friday, 23 December 2022
On 20 December 2022, the OECD/G20 GloBE (Global Anti-Base Erosion) Inclusive Framework released, as part of a broader package[1], its Pillar Two Safe Harbour and Penalty Relief guidance document. Numerous…
News
Belgium - Luxembourg 34-day rule to be approved before year-end
Tuesday, 20 December 2022
On 31 August 2021, Belgium and Luxembourg signed a protocol increasing the 24-day tolerance to 34 days as from 2022.
News
Breaking: the EU’s Pillar Two Directive received required unanimous support
Tuesday, 13 December 2022
As mentioned in a previous newsflash, the EU Council published a slightly revised draft of the Pillar Two Directive on 25 November 2022. This was done in an attempt to…
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