Chaque année, des membres du groupement belge établissent les rapports nationaux sur les deux sujets principaux qui seront traités au congrès annuel. Ces rapports sont publiés dans les Cahiers de Droit fiscal international.
LES RAPPORTS ÉTABLIS DEPUIT 1990 POUR LES CONGRÈS INTERNATIONAUX
Withholding tax in era of BEPS, CIV’s and digital economy
Rapporteur(s) Patrice Delacroix
Anti-avoidance measures of general nature and scope – GAAR and other rules
Rapporteur(s) Wim Panis
The future of transfer pricing
Rapporteur(s) Thierry Van Welkenhuyzen
Assessing BEPS: Origins, Standards, and Resp
Rapporteur(s) Luc De Broe – Tom Jansen
The notion of tax and the elimination of international double taxation or double non-taxation
Rapporteur(s) Frank Dierckx
Dispute resolution procedures in international tax matters
Rapporteur(s) Claudine Devillet – Sandra Knaepen
The practical protection of taxpayers’ fundamental rights
Rapporteur(s) Marielle Moris
Tax incentives on Research and Development (R&D)
Rapporteur(s) Marc De Mil – Tom Wallyn
Qualification of taxable entities and treaty protection
Rapporteur(s) Pascal Faes
Cross-border outsourcing – issues, strategies and solutions
Rapporteur(s) Natalie Reypens
Exchange of information and cross-border cooperation between tax authorities
Rapporteur(s) Caroline Docclo – Sandra Knaepen
The taxation of foreign passive income for groups of companies
Rapporteur(s) Steven Claes
The debt-equity conundrum
Rapporteur(s) Stijn Vanoppen
Enterprise Services
Rapporteur(s) Claudine Devillet – Xavier Van Vlem
Cross-border business restructuring
Rapporteur(s) Hugues Lamon
Key practical issues to eliminate double taxation of business income
Rapporteur(s) Arie Geens
Death as a Taxable Event and Its International Ramifications
Rapporteur(s) Rik Deblauwe
Tax Treaties and Tax Avoidance
Rapporteur(s) Edoardo Traversa – Marc Bourgeois
Foreign exchange issues in international taxation
Rapporteur(s) Philippe Coosemans – Peter Drijkoningen
Is there a permanent establishment ?
Rapporteur(s) Patrick Cauwenbergh – André Claes
New tendencies in the tax treatment of cross-border interest of corporations
Rapporteur(s) Patrick Cauwenbergh – André Claes
Non-discrimination at the crossroads of international taxation
Rapporteur(s) Patrick Cauwenbergh – André Claes
Luc Hinnekens – Philippe Hinnekens (general reporters)
Conflicts in the attribution of income to a person
Rapporteur(s) Philippe Lion
Transfer pricing of intangibles
Rapporteur(s) Isabel Verlinden
The attribution of profits to permanent establishments
Rapporteur(s) Tim Wustenberghs
The tax consequences of restructuring of indebtedness (debt work-outs)
Rapporteur(s) Thierry Afschrift
Tax treatment of international acquisition of businesses
Rapporteur(s) Thierry Blockerye
Source and residence : new configuration of their principles
Rapporteur(s) Enrico Schoonvliet
Group taxation
Rapporteur(s) Pascal Minne
Double non-taxation
Rapporteur(s) Koen Morbée
Consumption taxation and financial services
Rapporteur(s) Daniel Mareels – Philippe Delmotte
Trends in company shareholder taxation: single or double taxation ?
Rapporteur(s) Philippe Malherbe
The tax treatment of transfer of residence by individuals
Rapporteur(s) Luc De Broe (general reporter)
Form and substance in tax law
Rapporteur(s) Luc De Broe (general reporter)
Limits on the use of low-tax regimes by multinational businesses : current measures and emerging trends
Rapporteur(s) Caroline Docclo
Taxation of income derived from electronic commerce
Rapporteur(s) Luc Spincemaille
International tax aspects of deferred remunerations
Rapporteur(s) Paul Glineur
Tax treatment of hybrid financial instruments in cross-border transactions
Rapporteur(s) Bruno Colmant – François-Xavier Jeanmart
Advance rulings
Rapporteur(s) Ivo Onkelinx
Taxation of non-profit organizations
Rapporteur(s) Michel Dewolf
Practical issues in the application of double tax conventions
Rapporteur(s) Thierry Denayer
Tax treatment of corporate losses
Rapporteur(s) Jean-Louis Godefroit
The taxation of investment funds
Rapporteur(s) Paul Ballon
The taxation of income derived from the supply of technology
Rapporteur(s) Maurice Eloy – Henk Vanhulle
International aspects of thin capitalization
Rapporteur(s) 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
Rapporteur(s) Marc Bihain – Michaël Mohr
Tax aspects of derivative financial instruments
Rapporteur(s) Guy Kleynen – Bruno Colmant
International income tax problems in partnerships
Rapporteur(s) Philippe Hinnekens
National and international tax consequences of demergers
Rapporteur(s) Alain Huyghe
Deductibility of interest and other financing charges in computing income
Rapporteur(s) Marie-Cécile van Grieken
Non-discrimination rules in international taxation
Rapporteur(s) Françoise Baltus
Interpretation of double taxation conventions
Rapporteur(s) Bernard Peeters
Tax consequences of international acquisitions and business combinations
Rapporteur(s) Luc De Broe
Transfer Pricing in the absence of comparable market prices
Rapporteur(s) Bernard de Clippel
Protection of confidential information in tax matters
Rapporteur(s) Eric de Baenst
The determination of the tax base for real property
Rapporteur(s) Axel Haelterman
International mutual assistance through exchange of information
Rapporteur(s) Andre Bailleux
Taxation of cross-border leasing
Rapporteur(s) Luc Hinnekens