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Belgium Archive

  • November 2013

    Cyprus and Luxembourg fail compliance tests on information exchange, says OECD forum

    November 22, 2013

    Four jurisdictions have received the thumbs-down from their peers in new compliance ratings issued by the OECD's Global Forum on Transparency and Exchange of Information for Tax Purposes.

  • European Commission prepares to assert tax rules against member states

    November 21, 2013

    Belgium and Sweden could have to defend their tax policies in the European Court of Justice (ECJ) after the European Commission referred both to the court yesterday. Belgium is in trouble because the commission believes its withholding tax rules contain two discriminatory provisions and Sweden faces action because of how it applies VAT to postal services.

  • Cross-border services in tax treaties: crossing the PE border

    November 01, 2013

    Developing countries often impose withholding tax on payments for certain offshore services. Companies should be aware of where in the world this occurs and the potential protection under tax treaties so they can plan accordingly, says Konstantin Korobchenko of EY and the University of Leiden.

  • October 2013

    World Tax 2014 is now online

    October 22, 2013

    Find out which firms have been ranked in World Tax 2014, the annual directory of the leading tax advisory and law firms, is now live online.

  • Gimle’s ECJ win prevents Belgium turning exempted capital gains into taxable profits

    October 10, 2013

    The European Court of Justice’s (ECJ) decision to disallow the Belgian tax authorities’ attempt to turn exempt capital gains into taxable profits in the Gimle case gives taxpayers certainty on the accounting treatment of acquisitions and removes the need to undertake contrived intra-group transactions to obtain an exemption.

  • September 2013

    Why the European Council’s legal service opinion does not mean the end of the road for the FTT

    September 18, 2013

    After last week’s opinion from the European Council's legal service stated that part of the residence principle of the proposed European financial transaction tax (FTT) is incompatible with European law, some proponents feared the worst. But the end is not necessarily nigh.

  • August 2013

    World’s leading tax controversy advisers revealed

    August 14, 2013

    The third edition of International Tax Review’s Tax Controversy Leaders guide is out now. Find out who the top-rated disputes specialists are in your jurisdiction.

  • July 2013

    The OECD’s BEPS report: How did others react?

    July 23, 2013

    Now the dust from last week’s G20 finance ministers’ meeting in Moscow is beginning to settle, the question is to what extent the OECD’s action plan for tackling base erosion and profit shifting (BEPS) marks a turning point in the history of international taxation, and whether the timeframes outlined in the report are realistic.

  • OECD reveals BEPS Action Plan at G20 meeting in Moscow

    July 19, 2013

    The OECD Action Plan for tackling base erosion and profit shifting (BEPS) was unveiled this morning at the G20 meeting of finance ministers in Moscow. The plan discusses a timeframe of between 12 and 24 months for implementing action and outlines how the OECD will work with national states to improve the overall tax take and clamp down on tax arbitrage by addressing perceived flaws in international rules.

  • Why ECJ Argenta Spaarbank ruling benefits companies with loss-making PEs

    July 11, 2013

    A judgment of the European Court of Justice (ECJ) in a case involving Argenta Spaarbank (Argenta) should benefit Belgian companies with loss-making permanent establishments (PE) in other member states and will impact tax deduction regimes in EU countries.

  • Belgium to close dividend distribution loophole

    July 02, 2013

    Belgium is to shut down a loophole that allows companies to avoid corporate taxation on annual dividend distributions to shareholders, the government has confirmed.

  • May 2013

    FTT likely to be watered down and delayed

    May 22, 2013

    As EU leaders prepare to meet later today to discuss the financial transaction tax (FTT) and improving the efficiency of tax collection, progress must be made on agreeing the scope of the FTT. Even if a consensus emerges, the original timetable for implementation may be delayed to January 2015.

  • How taxpayers should manage their global disputes

    May 20, 2013

    International Tax Review has produced tax disputes reference guides for 26 countries. The guides look at how multinationals can avoid and manage tax disputes in each jurisdiction as well as offering insight about the future litigation strategies of individual tax authorities.

  • Winners of European Tax Awards 2013 revealed

    May 16, 2013

    Rosneft, the Russian energy company, was named as European in-house team of the year for direct tax at International Tax Review’s European Tax Awards last night.

  • Filing dates for Belgian company tax returns in 2013

    May 01, 2013

  • April 2013

    Europe ups ante on tax transparency as Luxembourg succumbs; Austria may follow

    April 16, 2013

    After a joint statement from the finance ministers of France, Germany, Italy, Spain and the UK (the G5) that they will push for greater exchange of bank information, other countries have signalled their willingness to join the effort.

  • Shortlists announced for European Tax Awards 2013

    April 08, 2013

    In-house tax departments, both big and small, have extra chances at recognition at International Tax Review’s European Tax Awards 2013 presentation at the Dorchester hotel in London on May 15.

  • Two Brazilian Supreme Court justices deliver opinions on CFC rules

    April 04, 2013

    Brazilian taxpayers remain in suspense after the Supreme Federal Court (STF) began its judgment in Extraordinary Appeal 611,586 on the constitutionality of Brazil’s controlled foreign company (CFC) rules yesterday, only to suspend the full verdict until next week.

  • March 2013

    Tax Controversy Leaders Guide 2013 - nominations open

    March 27, 2013

  • January 2013

    European Tax Awards 2013: closing date approaching

    January 24, 2013

    The European Tax Awards are back in 2013, even bigger and better than before.

  • Vienna tax competitiveness conference explains why taxing multinationals is balancing act

    January 22, 2013

    Striking a balance between bringing in revenue and attracting investment is a key concern for tax policymakers. But, as taxpayers at the Developing a Tax Environment for Growth and Competitiveness conference in Vienna last week pointed out, that balance is difficult to achieve because it is often based on undefined underlying assumptions.

International Correspondents