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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 ...
We are pleased to provide you with the Fall 2014 issue of our International Tax Bulletin. This issue focusses on special tax regimes for not-for-profit and charitable activities in major European jurisdictions.
Belgium is of particular interest when establishing non-profit associations (such as trade associations), not only for its central location close to EU institutions, but also for its tax rules.
From 1 January 2015, new VAT localization rules will apply to telecommunication, radio-/tv broadcasting and electronic services rendered by VAT taxpayers to clients that are not VAT taxpayers.
The Brussels' Court of Appeal (No. B 14/0672) recently held that the cross-charge of expenses resulting from an international employee stock option plan are not deductible by the Belgian subsidiaries as far as it ...
On 4 September 2014, the ECJ held that the Directive 2002/20/EC of the European Parliament and of the Council of 7 March 2002 on the authorisation of electronic communications networks and services ("the ...
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