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
Luxembourg: VAT on directors' fees
On 30 September 2016, the Luxembourg VAT Administration published the much awaited circular-letter on the VAT treatment of company directors (circular-letter 781).
New tax treaty between Belgium and Japan may stimulate cross-border investments
A new tax treaty between Belgium and Japan was signed on 12 October 2016. This treaty, once it becomes applicable, will significantly increase cross-border business opportunities for individuals and corporations…
International WTS journal # 3.2016 (november 2016)