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Following in the footsteps of some European neighbours (i.e. amongst others France, the UK & Spain), a bill seeking to address this situation at national level was put forward last year by three members of the ...
The law of 20 December 2019 implementing the DAC6 Directive (2018/822/EU) in Belgium set the maximum penalties for incomplete, late or absence of reporting. However, it authorized the King to determine the ...
DAC6 reporting in Belgium would normally have kicked in as of 1 July 2020 with, amongst others, a reporting by 31 August 2020 of the arrangements advised on or implemented in the transition period between 25 June ...
Our Tax team look at a new EU directive which comes in force later this year, forcing intermediaries to report certain cross-border transactions. Many intermediaries in the aviation sector may not be aware of their ...
Enterprises affected by COVID-19 outbreak may apply for aid with the Federal Tax Administration. The support measures must provide financial breathing space and allow debtors to overcome their temporary financial ...
In order to bring the preferential tax regime applicable to patents and other intangible rights into compliance with OECD and European standards, a new taxation regime for income generated by industrial property ...
Un nouveau dispositif de taxation des revenus tirés de la propriété industrielle et des logiciels dès le 1er janvier 2019 sera adopté, sous réserve du vote définitif du projet de loi de finances pour 2019.
A patent or innovation box is a type of tax incentive in the form of an exemption, deduction or reduced corporate income tax rate for certain income arising from the exploitation of IP. In most countries, the IP ...
On 17 December the Brussels Tax team hosted a joint seminar with the Federation of European & International Associations based in Belgium (FAIB) on "New VAT reporting rules as from 1 January 2016".
Exactly a year ago, the European Court of Justice ruled that public authorities can - indirectly - tax the economic activity of telecom operators without infringement of the Authorisation Directive (Directive ...
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