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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 november 2019|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: , |

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

2019-11-20T09:29:15+00:00 15 november 2019|Categories: Directe belastingen|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 oktober 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: , , |

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: , , , |

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 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: , , |

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 maart 2017|Categories: Directe belastingen|Tags: , , , , |