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Tax dispute resolution – Belgium obtains positive peer review on its Mutual Agreement Procedure practice (PwC)

Author: Bram Markey (PwC) Publication date: 20/08/2019 Background Improving dispute resolution mechanisms as regards the application and interpretation of tax treaties is high on the agenda of the OECD and a number of countries. Under BEPS Action 14, there is a broad commitment to implement a minimum standard to strengthen the

2019-10-28T20:06:59+00:00 28 octobre, 2019|Categories: Impôts directs|Tags: , , |

Belgium deposits instrument of ratification for MLI (EY)

Author: EY Publication date: 10/07/2019 Executive summary On 26 June 2019, Belgium deposited its instrument of ratification with the Organisation for Economic Co-operation and Development (OECD) for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI), together with its definitive MLI positions and a list of 99 tax

2019-08-15T10:11:57+00:00 15 août, 2019|Categories: Droit fiscal Impôts directs|Tags: , , |

Les nouveautés apportées par la loi relative aux mécanismes de règlement des différends fiscaux dans l’Union européenne (BDO)

Auteurs: Charlotte Broekaert, Kim Van Woensel et Tine Slaedts (BDO) Date de publication: 13/02/2019 Ce 1er février 2019, le Conseil des Ministres a approuvé l’avant-projet de Loi qui vise à transposer en droit belge la directive 2017/1852 du Conseil du 10 octobre 2017 concernant les mécanismes de règlement des différends fiscaux dans l'Union européenne. Cette

2019-03-12T10:09:09+00:00 12 mars, 2019|Categories: Droit fiscal Impôts directs|Tags: , , |

Signing of multilateral instrument to implement BEPS measures (Loyens & Loeff)

On 7 June 2017, the OECD BEPS project reached its next milestone with the signing of the multilateral instrument (“MLI”) by 68 jurisdictions during a signing session in Paris. The Netherlands, Belgium, Luxembourg and Switzerland signed the MLI. Being one of the most revolutionary aspects of the BEPS project, the

2017-06-08T16:03:59+00:00 8 juin, 2017|Categories: Impôts directs|Tags: , , , |

OECD publishes additional guidance on Country-by-Country reporting – BEPS Action 13 (PwC)

On 6 April 2017, the OECD has published further guidance for tax administrations and MNE Groups on Country-by-Country (CbC) reporting (Base Erosion and Profit Shifting (BEPS) Action 13). The guidance was released by the Inclusive Framework, which brings together over 100 countries and jurisdictions to collaborate on the implementation of

2017-04-10T09:09:21+00:00 10 avril, 2017|Categories: Impôts directs|Tags: , , |

Multilateraal verdrag: een goed maar niet werkbaar idee (TaxLive)

De gedachte achter het multilateraal instrument (MLI) om bestaande belastingverdragen aan te passen aan verdragsgerelateerde BEPS-maatregelen is goed. Toch lijkt dit instrument steeds meer averij op te lopen. Het multilateraal instrument (MLI) maakt het mogelijk om in één keer verdragsgerelateerde BEPS-maatregelen op het gebied van verdragsmisbruik, vaste inrichtingen en geschilbeslechting

2017-04-05T10:10:46+00:00 5 avril, 2017|Categories: Impôts directs|Tags: , |

Transfer Pricing Quick Scan (KPMG)

In an increasingly global business environment, multinational organizations market and sell their goods and services around the world. As a result, fiscal authorities defend their national tax bases vigorously. Actions include: Detailed transfer pricing regulations, Strict documentation requirements, Sophisticated audit practices, Significant penalties for non-compliance, Introduction of the Base Erosion

2017-03-13T14:32:15+00:00 13 mars, 2017|Categories: Impôts directs|Tags: , , |

EU Anti-Tax Avoidance Directive 2: hybrid mismatches with third countries (TaxLive)

On February 21, 2017 the EU Member States reached agreement on a Directive that will amend the Anti-Tax Avoidance Directive (Council Directive (EU) 2016/1164 of July 12, 2016, 'ATAD 1'). The new Directive (‘ATAD 2') amends Article 9 of ATAD 1, which covered certain hybrid mismatches between EU Member States.

2017-03-10T07:35:51+00:00 10 mars, 2017|Categories: Impôts directs|Tags: , , , |

Bill on Innovation Deduction Approved by Chamber of Representatives (Lydian)

The new ID regime will apply retroactively and as of July 2016 on patent income and on supplementary protection certificates. The ID regime will however also apply on plant breeders’ rights, orphan drugs and data or market exclusivity granted by a public authority. The new ID regime will also apply

New Belgian innovation income deduction regime adopted, qualifying IP rights include copyrighted software (MNE Tax)

he Belgian parliament last week approved the new Belgian innovation income deduction regime, which modifies tax incentives for multinational enterprises that derive income from intellectual property rights. The new law replaces Belgium’s patent income deduction, considered inconsistent with the modified nexus approach as provided for in the final report under Action

2017-02-08T09:10:42+00:00 8 février, 2017|Categories: Droit de la propriété intellectuelle Impôts directs|Tags: , , |