OECD’s plans for global minimum taxation: the next steps (Loyens & Loeff)

Author: Jan Bart Schober (Loyens & Loeff) Publication date: 11/11/2019 The OECD seeks consensus by the end of 2020 on how to ensure all profits of multinational groups are subject to a (yet to be determined) worldwide minimum level of taxation. The proposals, if implemented, would have a major impact on

2019-11-23T11:27:53+00:00 23 novembre, 2019|Categories: Impôts directs|Tags: , |

OECD Secretariat seeks input on global minimum tax design (PwC)

Author: Evi Geerts (PwC)  Publication date: 14/11/2019 On 8 November, the Organisation for Economic Co-operation and Development (OECD) Secretariat published a Public consultation document: the Global Anti-Base Erosion Proposal (‘GloBE’) (Pillar II) which seeks stakeholders’ views on the introduction of common global minimum tax rules across the more than 130 countries participating in the

2019-11-15T09:24:27+00:00 15 novembre, 2019|Categories: Impôts directs|Tags: , |

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