Orbitax Tax News & Alerts
Belgium's Tax news & updates from Orbitax and partners
Belgium Tax News
Treaty between Singapore and Belgium enters into force
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
Proposal to implement amendments to EC Merger Directive
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment
Treaty between Belgium and France: regular participation in commodity exchange held to be permanent establishment
OECD released 2008 Model Tax Convention
Withholding tax on copyrights and similar rights introduced
Discussion draft on New Art. 7 of OECD Model – details
OECD Council approves 2008 Model Tax Convention
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
Treaty between Italy and Belgium – Italian tax authority rules on tax qualification of payments under non-competition agreement
Comments on draft contents of 2008 update to Model Tax Convention published
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends
Treaty between Belgium and Luxembourg – Belgian ruling that income from real estate certificates classified as interest
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
Treaty between Belgium and Singapore ratified
Preliminary ruling requested from ECJ regarding compatibility of Belgian tax treatment of foreign dividends with EC free movement of capital
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital
Belgian ruling that 95% dividend deduction applies to dividends received from Thai companies benefiting from tax holiday via intermediary companies in third states
Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)
ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax
Treaty between Belgium and Chile – details
Notional interest deduction – Circular on anti-abuse measures published
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