News
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…
News
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).
News
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…
News
Luxembourg: VAT on director 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). This circular-letter is the first official comment by…
Events
IBA Conference: The New Era of Taxation
Events
Special IFA Session: European Union State Aid Cases
News
Belgium applies VAT exemption for management of alternative collective investment funds
The Belgian VAT exemption for the management of investment funds has recently changed following the introduction of the new Belgian Real Estate Investment Trust (B-REIT). However, this change goes further…
Events
STEP Wyoming 2016: International Estate Planning Conference
Events
Special Half Day STEP New York Conference - Potpourri of Planning Strategies and Updates for North America and Europe
Events
70th Congress of the International Fiscal Association (IFA Congress 2016)
News
2017 Luxembourg Tax Reform | Draft law
On 26 July 2016 the Luxembourg Government submitted the draft law no. 7020 to the Luxembourg Parliament. The draft law includes a number of direct and indirect tax measures, most…
Publications
How does the CJEU's case law on cross-border loss relief apply to cross-border mergers and divisions?
The Merger Directive (Council Directive 2009/133/EC) is not a comprehensive piece of Union legislation covering all implications of cross-border reorganizations for the available tax losses of the companies involved in…
News
VAT exemption of intra-EU supplies : Belgian VAT authorities simplify the proof required.
On 1 July 2016, the Belgian VAT authorities published an important decision that should simplify the burden of proof requirements for the VAT exemption concerning intra-EU supplies.
News
Luxembourg Administrative Court confirms applicability of Advanced Tax Agreement
On 12 July 2016 the Luxembourg Administrative Court, the highest court in administrative matters in Luxembourg, confirmed the decision of the Luxembourg Administrative Tribunal of 16 December 2015, on the…
News
"It's Brexit!": the possible impact on VAT and customs duties
On 23 June 2016 voters in the UK decided to leave the European Union. This newsletter shortly describes the possible impact of the Brexit on VAT and customs duties.
News
The end of withholding tax on gross basis! : ECJ decision in Brisal Case
On July 13, 2016 the European Court of Justice rendered a milestone decision on withholding tax on interest payments within the EU (case C-18/15, Brisal – KBC Finance Ireland).
News
New EU Directive on VAT and vouchers
On 27 June 2016, the EU Council adopted a directive on transactions involving vouchers by harmonising national VAT rules in this area. The directive was adopted without discussion.
News
Redrafting VAT exemption for cost-sharing associations - action required
Belgian VAT law provides a specific exemption for cost-sharing associations, enabling groups of entities that have VAT exempt or out of scope activities to recharge costs without VAT. This VAT…
News
VAT on online gambling services postponed till August
In a previous article, we explained in detail the new VAT rules on e-gambling services. These services, which currently benefit from a specific VAT exemption for gambling services, will become…
Top-Tier Firm
Tiberghien Tax Law Manual
