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
Anti-avoidance measures of general nature and scope – GAAR and other rules
Verslaggever Wim Panis
The future of transfer pricing
Verslaggever Thierry Van Welkenhuyzen
Assessing BEPS: Origins, Standards, and Resp
Verslaggevers Luc De Broe – Tom Jansen
The notion of tax and the elimination of international double taxation or double non-taxation
Verslaggever Frank Dierckx
Dispute resolution procedures in international tax matters
Verslaggevers Claudine Devillet – Sandra Knaepen
The practical protection of taxpayers’ fundamental rights
Verslaggever Marielle Moris
Tax incentives on Research and Development (R&D)
Verslaggevers Marc De Mil – Tom Wallyn
Qualification of taxable entities and treaty protection
Verslaggever Pascal Faes
Cross-border outsourcing – issues, strategies and solutions
Verslaggever Natalie Reypens
Exchange of information and cross-border cooperation between tax authorities
Verslaggevers Caroline Docclo – Sandra Knaepen
The taxation of foreign passive income for groups of companies
Verslaggever Steven Claes
The debt-equity conundrum
Verslaggever Stijn Vanoppen
Enterprise Services
Verslaggevers Claudine Devillet – Xavier Van Vlem
Cross-border business restructuring
Verslaggever Hugues Lamon
Key practical issues to eliminate double taxation of business income
Verslaggever Arie Geens
Death as a Taxable Event and Its International Ramifications
Verslaggever Rik Deblauwe
Tax Treaties and Tax Avoidance
Verslaggevers Edoardo Traversa – Marc Bourgeois
Foreign exchange issues in international taxation
Verslaggevers Philippe Coosemans – Peter Drijkoningen
Is there a permanent establishment ?
Verslaggevers Patrick Cauwenbergh – André Claes
New tendencies in the tax treatment of cross-border interest of corporations
Verslaggevers Patrick Cauwenbergh – André Claes
Non-discrimination at the crossroads of international taxation
Verslaggevers Patrick Cauwenbergh – André Claes
Luc Hinnekens – Philippe Hinnekens (general reporters)
Conflicts in the attribution of income to a person
Verslaggever Philippe Lion
Transfer pricing of intangibles
Verslaggever Isabel Verlinden
The attribution of profits to permanent establishments
Verslaggever Tim Wustenberghs
The tax consequences of restructuring of indebtedness (debt work-outs)
Verslaggever Thierry Afschrift
Tax treatment of international acquisition of businesses
Verslaggever Thierry Blockerye
Source and residence : new configuration of their principles
Verslaggever Enrico Schoonvliet
Group taxation
Verslaggever Pascal Minne
Double non-taxation
Verslaggever Koen Morbée
Consumption taxation and financial services
Verslaggevers Daniel Mareels – Philippe Delmotte
Trends in company shareholder taxation: single or double taxation ?
Verslaggever Philippe Malherbe
The tax treatment of transfer of residence by individuals
Verslaggever Luc De Broe (general reporter)
Form and substance in tax law
Verslaggever Luc De Broe (general reporter)
Limits on the use of low-tax regimes by multinational businesses : current measures and emerging trends
Verslaggever Caroline Docclo
Taxation of income derived from electronic commerce
Verslaggever Luc Spincemaille
International tax aspects of deferred remunerations
Verslaggever Paul Glineur
Tax treatment of hybrid financial instruments in cross-border transactions
Verslaggevers Bruno Colmant – François-Xavier Jeanmart
Advance rulings
Verslaggever Ivo Onkelinx
Taxation of non-profit organizations
Verslaggever Michel Dewolf
Practical issues in the application of double tax conventions
Verslaggever Thierry Denayer
Tax treatment of corporate losses
Verslaggever Jean-Louis Godefroit
The taxation of investment funds
Verslaggever Paul Ballon
The taxation of income derived from the supply of technology
Verslaggevers Maurice Eloy – Henk Vanhulle
International aspects of thin capitalization
Verslaggevers Dag Wyntin
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
Tax aspects of derivative financial instruments
Verslaggevers Guy Kleynen – Bruno Colmant
International income tax problems in partnerships
Verslaggever Philippe Hinnekens
National and international tax consequences of demergers
Verslaggever Alain Huyghe
Deductibility of interest and other financing charges in computing income
Verslaggever Marie-Cécile van Grieken
Non-discrimination rules in international taxation
Verslaggever Françoise Baltus
Interpretation of double taxation conventions
Verslaggever Bernard Peeters
Tax consequences of international acquisitions and business combinations
Verslaggever Luc De Broe
Transfer Pricing in the absence of comparable market prices
Verslaggever Bernard de Clippel
Protection of confidential information in tax matters
Verslaggever Eric de Baenst
The determination of the tax base for real property
Verslaggever Axel Haelterman
International mutual assistance through exchange of information
Verslaggever Andre Bailleux
Taxation of cross-border leasing
Verslaggever Luc Hinnekens