Luxembourg introduces new rules applicable to intra-group financing companies
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…
Commission proposes new measures to modernize VAT for cross-border B2C e-commerce
On 1 December 2016, the European Commission has proposed various legislative changes to improve the current VAT rules on e-commerce1.
Advocate General ECJ: Fairness Tax contrary to art. 4 Parent-Subsidiary Directive
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…
The new Belgian REIF - Ready for 'take-off'
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…
Does the finance structure of your real estate investments need to be reviewed?
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…
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
6-7 March 2017 | Claridge's Hotel, London, England
22nd Annual IBA International Wealth Transfer Practice Conference
Speaker: Gerd D Goyvaerts
10 November - 12 November 2016 | Budapest (Hungary)
WTS Global Meeting 2016 in Budapest
Permanent establishments: recent developments
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…
Netherlands: proposals on cooperatives and dividend withholding tax
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…
Vereinfachungsregelung für Konsignationslager in Belgien. Widersprüche in der Verfügung der OFD Frankfurt/M. vom 15.12.2015