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The ultimate guide to get you through a transfer pricing audit
Friday, 07 January 2022
Did you or your company recently have to deal with a transfer pricing audit? If not, there is a good chance you will be faced with one soon. The number…
Publications
The design of Covid-19 recovery contributions: Taxes or Social Security Contributions?
Tuesday, 28 December 2021
To cover the large financial spending caused by the Covid-19 pandemic, countries worldwide are forced to take substantial fiscal actions. This contribution takes a closer look at the extent to…
News
International Tax Update: Dear tax administration: what you don’t publish can be used against you – but not against the taxpayer
Friday, 24 December 2021
How the MLI enters into effect between Belgium and the Netherlands, but is not opposable to the Belgian taxpayer (yet) In our previous international tax update we already indicated that…
News
International Tax Update: Tax treaties extend withholding tax benefits beyond the scope of European Directives - the example of interest paid to French société par actions simplifiée 'SAS'
Monday, 13 December 2021
Withholding tax exemption under EU law In the event of an allocation or payment of interest from a Belgian company to a company incorporated under foreign law, a withholding tax…
News
International Tax Update: MLI to cover the Belgium – Netherlands tax treaty as of 1 January 2022
Friday, 10 December 2021
Somewhat unexpected and until today largely undetected, Belgium and the Netherlands have deposited notifications to the OECD Secretariat, with the intention of bringing their current double tax treaty under the…
News
VAT exemptions for logistics services and (sea)port activities: watch out for the VAT officer!
Wednesday, 24 November 2021
A recent VAT administrative circular letter, implementing EU VAT case law, has tightened the conditions for applying the VAT exemption for services in connection with the export of goods out…
News
International Tax Update: Important changes to the Belgian special taxation regime for foreign executives
Wednesday, 24 November 2021
The Belgian government agreed in the recent budgetary agreement on important changes for foreign executives falling under the special taxation regime.
News
International Tax Update: Public Country-by-Country Reporting takes last hurdle in legislation process
Wednesday, 17 November 2021
On 11 November 2021, the European Parliament approved the implementation of what is commonly referred to as the public country-by-country reporting (CbCR) Directive.1 This formal approval of the European Parliament came…
News
Breaking news : Belgium and France signed a new Double Tax Convention
Wednesday, 10 November 2021
On 9 November 2021, after long discussions and negotiations, France and Belgium signed a new Double Tax Convention (‘DTC’). Once the ratification process will be completed in both countries, this…
News
International Tax Update: Digital Service Tax: Dead and done with?
Wednesday, 27 October 2021
On 8 October 2021, the already historical agreement about Pillars I and II was reached between 136 member jurisdictions of the OECD/G20 Inclusive Framework. A part of the overall agreement…
News
International Tax Update: Recent tax developments in Germany
Tuesday, 05 October 2021
German Real Estate Transfer Tax Rules for share deals As in Belgium, German Real Estate Transfer Tax (“RETT”) is triggered by the notarization of a direct real estate purchase. The…
Tiberghien Tax Law Manual
