15 Mar, 2023 Belgian tax reform proposal: impact on holdings and investment companies By Nikolaas Van Robbroeck Maximilian Kocks The Belgian Minister of Finance recently announced a proposal for a “first phase of a broader tax reform”. This blog discusses the...
30 May, 2022 DEBRA, do you recall…ACE? The Commission’s latest attempt to tackle the debt-equity bias By Brin Rajathurai Bob van Kasteren Lea Bareil It has been tried before. People said it would never happen – but could things be different this time round? The European Commission...
01 Apr, 2021 Tax policy and women: is 'gender neutral' enough? By Brin Rajathurai Addressing gender inequality is not just about fairness for women, but can have a positive impact on economic growth. Building gender...
30 Mar, 2021 The Netherlands proposes to amend the application of the arm’s-length principle to tackle double non-taxation through transfer pricing mismatches By Eelco van der Stok Daan van Schaik Stan Lemmen Earlier this month, the Netherlands Ministry of Finance published a draft legislative proposal ('the proposal') aiming to eliminate...
16 Mar, 2021 2021: the year for major global tax reform? By Alison Dickie Katharina Kubik International tax reform to address the challenges of digitalisation and globalisation of the economy continues to be high on the...
11 Mar, 2021 Deadlines for Italy’s digital services tax to be postponed (again) By Umberto Santacroce In a press release dated 9 March 2021 (in Italian), Italy’s Ministry of Finance announced (for the second time this year) plans to...
28 Sep, 2020 COVID-19 and UK tax: what’s next? By Alison Dickie Paul Davison [Updated for the 'Winter Economy Plan' announced by the UK's finance minister (the Chancellor) on 24 September 2020] Governments around...
11 Mar, 2020 Belgian tax consolidation exception for holding companies violates EU parent-subsidiary directive By Nikolaas Van Robbroeck Axel Haelterman Since 2019 (assessment year 2020), Belgian taxpayers may benefit from a tax consolidation regime (called 'group contribution') under...
23 Jul, 2019 DAC 6 – the compliance nightmare grows as the UK publishes its draft regulations By Brin Rajathurai The UK draft regulations and draft guidance on DAC 6 were published on 22 July 2019. For corporates and advisers who thought the text of...
10 Jul, 2018 DAC 6: Corporates and advisers grapple with new EU tax disclosure requirements By Brin Rajathurai New EU rules which purport to clamp down on “aggressive tax planning” are set to impose a huge compliance burden on taxpayers and their...