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International Tax Update: (When) Will transfer pricing in Brazil be more aligned with OECD standards?
Monday, 02 May 2022
On 12 April 2022, the OECD and the Brazilian tax authority (Brazil's Receita Federal (‘RFB’)) met in view of a proposed new transfer pricing system, which would be more aligned…
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Legal cohabitants: Can your ex-partner claim maintenance?
Thursday, 14 April 2022
No maintenance expressly stipulated in the law for legal cohabitants In a judgment of 14 March 2017, the Antwerp Court of Appeal awarded a personal maintenance claim to an ex-partner…
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International Tax Update: The Belgian tax slip obligation – no longer sanctioned as severely as before
Tuesday, 12 April 2022
Court of Justice decides In a recent judgment, the European Court of Justice addressed the obligation under Belgian law to draw up a summary tax slip for commissions paid and…
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Breaking: Ecofin one member state short of agreement on EU Directive on Pillar Two
Tuesday, 05 April 2022
In today’s Ecofin meeting an agreement was not reached regarding a new compromise text of an EU Directive on the introduction of Pillar Two in the European Union. Where at…
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International Tax Update: Stay on top of ever-changing local transfer pricing documentation requirements
Thursday, 17 March 2022
The Transfer Pricing documentation landscape is continuously evolving, whereby recently, there has been an increasing tendency of various countries updating and strengthening their transfer pricing documentation requirements. Considering these changes,…
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Interest limitation rules: Tax authorities adopt favorable position for the Private Equity sector
Friday, 11 March 2022
The Belgian Central Tax Authorities have recently taken an important decision on how the ATAD interest limitation rules must apply in the private equity (PE) sector. According to that decision,…
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CBN guidance on (de)mergers with entities having negative net asset values
Thursday, 10 March 2022
On February 15th, the Belgian accounting standards boards (Comissie voor Boekhoudkundige normen – hereafter “CBN”) published additional guidance with respect to mergers and demergers of companies having negative net asset…
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International Tax update: Fixed establishment through an affiliate company in Belgium? The Court of Appeal of Liège affirms.
Wednesday, 09 March 2022
Recently, the concept ‘fixed establishment’(‘FE’) for VAT purposes is the subject of many discussions and it seems that the saga will continue. In a judgement of 22 October 2021, the…
