Elk jaar stellen leden van de Belgische afdeling de nationale verslagen op over de twee hoofdonderwerpen van het jaarlijkse congres. Die verslagen worden gepubliceerd in de Cahiers de Droit fiscal international.

SINDS 1990 WERDEN DE VOLGENDE VERSLAGEN OPGESTELD

Withholding tax in era of BEPS, CIV’s and digital economy

Verslaggever Patrice Delacroix

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Anti-avoidance measures of general nature and scope – GAAR and other rules

Verslaggever Wim Panis

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The future of transfer pricing

Verslaggever Thierry Van Welkenhuyzen

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Assessing BEPS: Origins, Standards, and Resp

Verslaggevers Luc De Broe – Tom Jansen

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The notion of tax and the elimination of international double taxation or double non-taxation

Verslaggever Frank Dierckx

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Dispute resolution procedures in international tax matters

Verslaggevers Claudine Devillet – Sandra Knaepen

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The practical protection of taxpayers’ fundamental rights

Verslaggever Marielle Moris

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Tax incentives on Research and Development (R&D)

Verslaggevers Marc De Mil – Tom Wallyn

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Qualification of taxable entities and treaty protection

Verslaggever Pascal Faes

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Cross-border outsourcing – issues, strategies and solutions

Verslaggever Natalie Reypens

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Exchange of information and cross-border cooperation between tax authorities

Verslaggevers Caroline Docclo – Sandra Knaepen

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The taxation of foreign passive income for groups of companies

Verslaggever Steven Claes

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The debt-equity conundrum

Verslaggever Stijn Vanoppen

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Enterprise Services

Verslaggevers Claudine Devillet – Xavier Van Vlem

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Cross-border business restructuring

Verslaggever Hugues Lamon

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Key practical issues to eliminate double taxation of business income

Verslaggever Arie Geens

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Death as a Taxable Event and Its International Ramifications

Verslaggever Rik Deblauwe

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Tax Treaties and Tax Avoidance

Verslaggevers Edoardo Traversa – Marc Bourgeois

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Foreign exchange issues in international taxation

Verslaggevers Philippe Coosemans – Peter Drijkoningen

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Is there a permanent establishment ?

Verslaggevers Patrick Cauwenbergh – André Claes

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New tendencies in the tax treatment of cross-border interest of corporations

Verslaggevers Patrick Cauwenbergh – André Claes

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Non-discrimination at the crossroads of international taxation

Verslaggevers Patrick Cauwenbergh – André Claes
Luc Hinnekens – Philippe Hinnekens (general reporters)

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Conflicts in the attribution of income to a person

Verslaggever Philippe Lion

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Transfer pricing of intangibles

Verslaggever Isabel Verlinden

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The attribution of profits to permanent establishments

Verslaggever Tim Wustenberghs

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The tax consequences of restructuring of indebtedness (debt work-outs)

Verslaggever Thierry Afschrift

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Tax treatment of international acquisition of businesses

Verslaggever Thierry Blockerye

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Source and residence : new configuration of their principles

Verslaggever Enrico Schoonvliet

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Group taxation

Verslaggever Pascal Minne

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Double non-taxation

Verslaggever Koen Morbée

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Consumption taxation and financial services

Verslaggevers Daniel Mareels – Philippe Delmotte

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Trends in company shareholder taxation: single or double taxation ?

Verslaggever Philippe Malherbe

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The tax treatment of transfer of residence by individuals

Verslaggever Luc De Broe (general reporter)

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Form and substance in tax law

Verslaggever Luc De Broe (general reporter)

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Limits on the use of low-tax regimes by multinational businesses : current measures and emerging trends

Verslaggever Caroline Docclo

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Taxation of income derived from electronic commerce

Verslaggever Luc Spincemaille

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International tax aspects of deferred remunerations

Verslaggever Paul Glineur

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Tax treatment of hybrid financial instruments in cross-border transactions

Verslaggevers Bruno Colmant – François-Xavier Jeanmart

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Advance rulings

Verslaggever Ivo Onkelinx

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Taxation of non-profit organizations

Verslaggever Michel Dewolf

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Practical issues in the application of double tax conventions

Verslaggever Thierry Denayer

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Tax treatment of corporate losses

Verslaggever Jean-Louis Godefroit

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The taxation of investment funds

Verslaggever Paul Ballon

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The taxation of income derived from the supply of technology

Verslaggevers Maurice Eloy – Henk Vanhulle

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International aspects of thin capitalization

Verslaggevers Dag Wyntin

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Principles for the determination of the income and capital of permanent establishments and their applications to banks, insurance companies and other financial institutions

Verslaggevers Marc Bihain – Michaël Mohr

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Tax aspects of derivative financial instruments

Verslaggevers Guy Kleynen – Bruno Colmant

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International income tax problems in partnerships

Verslaggever Philippe Hinnekens

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National and international tax consequences of demergers

Verslaggever Alain Huyghe

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Deductibility of interest and other financing charges in computing income

Verslaggever Marie-Cécile van Grieken

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Non-discrimination rules in international taxation

Verslaggever Françoise Baltus

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Interpretation of double taxation conventions

Verslaggever Bernard Peeters

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Tax consequences of international acquisitions and business combinations

Verslaggever Luc De Broe

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Transfer Pricing in the absence of comparable market prices

Verslaggever Bernard de Clippel

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Protection of confidential information in tax matters

Verslaggever Eric de Baenst

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The determination of the tax base for real property

Verslaggever Axel Haelterman

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International mutual assistance through exchange of information

Verslaggever Andre Bailleux

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Taxation of cross-border leasing

Verslaggever Luc Hinnekens

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