News
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…
News
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…
News
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…
Events
Morning lectures - Domestic anti-abuse rules and treaty override
Events
22nd Annual IBA International Wealth Transfer Practice Conference
News
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…
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…
Tiberghien Tax Law Manual
