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The Transfer Pricing Law Review – Chapter 2: Belgium (Tiberghien)

Authors: Ahmed El Jilali and Heleen Van Baelen (Tiberghien) Publication date: 01/09/2020 Although the arm’s-length principle, which forms the basis of the framework of transfer pricing rules, has had a long international history, it was only explicitly introduced into Belgian legislation in 2004. The Belgian legislature used the Organisation for Economic Co-operation

2020-10-02T07:51:12+00:00 5 september 2020|Categories: Directe belastingen|Tags: , , |

Guidance on Country-by-Country Reporting: BEPS Action 13 (OECD)

Author: OECD Publication date: November 2019 Guidance on the Implementation of CbC Reporting As jurisdictions have moved into the implementation stage, some questions of interpretation have arisen. In the interests of consistent implementation and certainty for both tax administrations and taxpayers, the Inclusive Framework on BEPS has issued guidance to

2019-11-20T09:34:07+00:00 20 november 2019|Categories: Directe belastingen|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 oktober 2019|Categories: Directe belastingen|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 augustus 2019|Categories: Directe belastingen Fiscaal recht|Tags: , , |

Mechanismen ter beslechting van belastinggeschillen in de Europese Unie: aankomende nieuwigheden (BDO)

Auteurs: Charlotte Broekaert, Kim Van Woensel en Tine Slaedts (BDO) Publicatiedatum: 13/02/2019 De ministerraad van 1 februari 2019 heeft een voorontwerp goedgekeurd van een wet die de Europese Richtlijn 2017/1852 van 10 oktober 2017 over de mechanismen ter beslechting van belastinggeschillen in de EU omzet in Belgische wetgeving. Deze Richtlijn komt op haar beurt voort

2019-03-12T10:04:58+00:00 12 maart 2019|Categories: Directe belastingen Fiscaal recht|Tags: , , , |

BEPS: Seeing the big strategic picture (Grant Thornton)

Author: Grant Thornton Date of publication: 23/04/2018 The brave new world of transfer pricing after BEPS Nobody thought that complying with the Base Erosion and Profit Shifting (BEPS) transfer pricing analysis and documentation demands would be easy. Yet, the opening year has proved to make greater demands and has required

2018-05-03T14:27:55+00:00 3 mei 2018|Categories: Directe belastingen Fiscaal recht|Tags: , , , |

Meldingsplicht voor fiscalisten van agressieve grensoverschrijdende constructies (Aternio)

Auteur: Sophie Claeys (Aternio) Publicatiedatum: 23/04/2018 Fiscalisten zullen vanaf 1 juli 2020 agressieve grensoverschrijdende constructies moeten melden aan de fiscus. Dit kadert volledig in de ingezette strijd tegen internationale belastingontduiking. Het voorstel is grotendeels een weergave van actiepunt 12 van het internationaal plan van de OESO uit 2013 inzake Base Erosionand Profit

2018-05-02T09:02:04+00:00 2 mei 2018|Categories: Directe belastingen Fiscaal recht|Tags: , , |

New EU transparency rules for intermediaries involved in cross border tax planning (Tiberghien)

Authors: Michiel Boeren and Maxime Grosjean (Tiberghien) Date of publication: 19/03/2018 On 13 March, the EU Member States reached a political agreement on the European Commission’s proposal dated June 2017 aiming at strengthening tax transparency by the introduction of a mandatory disclosure obligation for intermediaries involved in – supposedly – aggressive cross-border tax planning. This

2018-03-23T09:49:16+00:00 23 maart 2018|Categories: Directe belastingen Fiscaal recht|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 juni 2017|Categories: Directe belastingen|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 april 2017|Categories: Directe belastingen|Tags: , , |