Advocaten / Avocats / Lawyers

Home>Publications>Tiberghien comments on the OECD Blueprints on Pillar One and Pillar Two

Monday, 14 December 2020

Tiberghien comments on the OECD Blueprints on Pillar One and Pillar Two

Commenting on the OECD 'Blueprints' published on Monday 12 October, Koen Morbée, partner at Tiberghien Lawyers, and Andy Neuteleers, partner at Tiberghien Economics, urged the OECD Centre for Tax Policy and Administration, when continuing its work on both Pillars, to give due attention to some basic principles of law like the principle of reality, the principle of legal certainty and the principle of equality. Quoting from the memoires of Albert Tiberghien, the founding father of the firm Tiberghien, they also respectfully questioned the disproportionate complexity both Pillars will bring in the field of national and international taxation. In addition, they addressed the difficult co-existence of two competing international tax systems and the further undermining of the at arm’s length principle.

Finally, Tiberghien urges the OECD to treat all Inclusive Framework members on an equal footing and that proper attention is given to possible negative effects both Pillars may have on smaller open economies counting numerous innovative companies, like Belgium.

Click here for our full commentary.

Tiberghien Brussels

Tour & Taxis

Havenlaan|Avenue du Port 86C B.419
BE-1000 Brussels

T +32 2 773 40 00

F +32 2 773 40 55

Tiberghien Antwerp

Grotesteenweg 214 B.4
BE-2600 Antwerp

T +32 3 443 20 00

F +32 3 443 20 20

Tiberghien Ghent

Esplanade Oscar Van de Voorde 1
BE-9000 Gent

T +32 9 216 18 00

Tiberghien Hasselt

Torenplein 7 B13.1
BE-3500 Hasselt

T +32 11 57 00 13

Tiberghien Luxembourg

23, Boulevard Joseph II
LU-1840 Luxembourg

T +352 27 47 51 11

F +352 28 66 96 58