Auteur: Baptistin Alaime (Tuerlinckx Tax Lawyers) Date de publication: 01/07/2019 Lorsqu’une entreprise ou une personne physique a des activités à l’étranger, des accords internationaux bilatéraux précisent quel est l’Etat compétent pour taxer ces activités. Leur but est d’éviter la double imposition. Jusqu’il y a peu, cette double imposition pouvait quand même exister
Author: Jan Lambrechts (Ichiban Consult) Date of publication: 31/07/2017 The topic of international double taxation of dividend income has already been covered several times in this blog. The last years have seen a steady flow of cases of tax payers, who were challenging this situation, but up to now their efforts
During its meeting on 23 May 2017, the ECOFIN Council reached an agreement on a proposal for a new system for resolving double taxation disputes within the EU. Based on the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises (the EU