Belgium Tax News

ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive

14 May 2008

European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax

14 May 2008

Treaty between Belgium and Chile – details

14 May 2008

Notional interest deduction – Circular on anti-abuse measures published

14 May 2008

Treaty between Qatar and Belgium ratified

16 March 2008

ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law

16 March 2008

ECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details

16 March 2008

Treaty between Chile and Belgium signed

16 March 2008

European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends

16 March 2008

European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive

16 March 2008

OECD released discussion draft on transactional profit methods

8 February 2008

European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention

8 February 2008

ECJ: Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital – details

8 February 2008

Treaty between Belgium and Qatar – details

8 February 2008

Treaty between Israel and Belgium: Israeli District Court decides domestic anti-avoidance rules may deny treaty benefits

8 February 2008

Protocol to treaty between Brazil and Belgium – details

8 February 2008

Belgian rules for set-off of losses with third-country PE's profits discriminatory

8 February 2008

Treaty between Belgium and France – Court of Appeal of Brussels decides compensation received per non-competition clause classified as employment income

8 February 2008

ECJ: Advocate General finds the 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive

8 February 2008

Treaty between United States and Belgium enters into force

8 February 2008

Treaty between United States and Belgium ratified

16 January 2008

ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital

16 January 2008

ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital

16 January 2008

Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries

16 January 2008

Amending protocol to treaty between Belgium and Brazil enters into force

16 January 2008

Court rejects reclassification of service fees into dividends on basis of general anti-abuse provision

3 December 2007

Treaty between United States and Belgium approved

3 December 2007

Treaty between Chile and Belgium – negotiations

3 December 2007

Treaty between Belgium and Bahrain signed

3 December 2007

Treaty between Qatar and Belgium signed

3 December 2007