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Are the tax authorities ‘partying with you on stage’?
Monday, 13 March 2023
Many festivals have announced the first names for spring and summer 2023. We explain below the tax obligations for festival organisers with foreign artists on the bill.
News
Amendments to Hong Kong tax regime not sufficient? Update of the EU list on non-cooperative jurisdictions
Tuesday, 21 February 2023
Last week, the ECOFIN meeting of the Council of the EU took place, deciding on an update of the list of non-cooperative jurisdictions (the “black list”) and the list of…
News
Luxembourg double tax treaties update : UK, France and Germany
Monday, 13 February 2023
On 20 January 2023, the Luxembourg Council of Government took two different important decisions.
News
Christophe Dillen joins the partners of Tiberghien
Tuesday, 31 January 2023
Tiberghien continues to grow and evolve to provide its clients with forward-looking services of the highest standard. It is therefore with great pleasure that we announce the appointment as partner…
News
ATAD 3 and more: a brief update
Tuesday, 31 January 2023
In December last year, the European Parliament published a resolution on the proposal for a Directive laying down the rules to prevent misuse of shell entities for tax purposes (so-called…
News
An informal gift by way of bank transfer in cross-border context: points of interest
Thursday, 26 January 2023
The gift by way of bank transfer is a popular technique for making gifts to children or grandchildren. As this article will show, it involves more than simply transferring money…
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Pillar Two/IFRS Newsflash: IASB consultation on IAS 12 amendements for Pillar Two
Thursday, 12 January 2023
On 9 January 2023, the International Accounting Standard Board (IASB) published Exposure Draft ED/2023/01 which contains important proposed amendments to IAS 12, the International Accounting Standard dealing with accounting for…
News
Belgian expat tax regime now extended to foreign non-profit organisations
Tuesday, 10 January 2023
On 1 January 2022, a new expat tax regime was introduced in Belgium that provides for a favourable income tax (and social security) treatment for employees, directors and researchers recruited…
Tiberghien Tax Law Manual
