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OECD publishes proposal to rewrite international profit allocation rules (PwC)

Author: Stefaan De Baets (PwC) Publication date: 10/10/2019 On 9 October, the Secretariat of the Organisation for Economic Co-operation and Development (OECD) published a Secretariat Proposal for a “Unified Approach” under Pillar One (the “Pillar 1 Unified Approach”). The proposal seeks to allocate a greater share of taxing rights to the countries where

2019-10-28T20:13:24+00:00 28 octobre, 2019|Categories: Impôts directs|Tags: , |

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: , , |

Over zombievennootschappen, slapende vennootschappen en een ambitieuze wetgever (Corporate Finance Lab)

Auteur: Jasper Van Eetvelde (Corporate Finance Lab) Publicatiedatum: 12/01/2018 “Okay, it’s pretty obvious what we’re doing here, people. If it’s dead … KILL IT” ― The Walking Dead, Vol. 14: No Way Out 1. Zombievennootschappen Uit recente rapporten van de OECD blijkt hoe de markt wordt geteisterd door zogenaamde “zombievennootschappen”. Dit fenomeen wordt in

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: , , |

The changing face of international tax arbitration (Freshfields)

As the world’s economy becomes ever more integrated, international tax disputes have grown in frequency and importance. Yet until recently, little had changed in the mechanism bywhich such disputes are resolved. The efficient functioning of the mutual agreement procedure (MAP) contained in most income tax treaties remains subject to the variable input of

2017-08-15T20:52:57+00:00 31 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: , , |

OECD releases peer review documents for assessment of BEPS minimum standards (PwC)

On 1 February, the OECD released key documents which will form the basis of the peer review of the Action 5 transparency framework and for the peer review of Action 13 Country-by-Country Reporting. The Action 5 standard for the compulsory spontaneous exchange of information on tax rulings (the “transparency framework”)

2017-02-03T09:07:05+00:00 3 février, 2017|Categories: Impôts directs|Tags: , , |