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

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

Rapporteur(s) Wim Panis

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The future of transfer pricing

Rapporteur(s) Thierry Van Welkenhuyzen

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Assessing BEPS: Origins, Standards, and Resp

Rapporteur(s) Luc De Broe – Tom Jansen

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

Rapporteur(s) Frank Dierckx

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Dispute resolution procedures in international tax matters

Rapporteur(s) Claudine Devillet – Sandra Knaepen

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The practical protection of taxpayers’ fundamental rights

Rapporteur(s) Marielle Moris

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Tax incentives on Research and Development (R&D)

Rapporteur(s) Marc De Mil – Tom Wallyn

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Qualification of taxable entities and treaty protection

Rapporteur(s) Pascal Faes

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Cross-border outsourcing – issues, strategies and solutions

Rapporteur(s) Natalie Reypens

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Exchange of information and cross-border cooperation between tax authorities

Rapporteur(s) Caroline Docclo – Sandra Knaepen

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The taxation of foreign passive income for groups of companies

Rapporteur(s) Steven Claes

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The debt-equity conundrum

Rapporteur(s) Stijn Vanoppen

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Enterprise Services

Rapporteur(s) Claudine Devillet – Xavier Van Vlem

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Cross-border business restructuring

Rapporteur(s) Hugues Lamon

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Key practical issues to eliminate double taxation of business income

Rapporteur(s) Arie Geens

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Death as a Taxable Event and Its International Ramifications

Rapporteur(s) Rik Deblauwe

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Tax Treaties and Tax Avoidance

Rapporteur(s) Edoardo Traversa – Marc Bourgeois

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Foreign exchange issues in international taxation

Rapporteur(s) Philippe Coosemans – Peter Drijkoningen

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Is there a permanent establishment ?

Rapporteur(s) Patrick Cauwenbergh – André Claes

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

Rapporteur(s) Patrick Cauwenbergh – André Claes

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Non-discrimination at the crossroads of international taxation

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

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Conflicts in the attribution of income to a person

Rapporteur(s) Philippe Lion

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Transfer pricing of intangibles

Rapporteur(s) Isabel Verlinden

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The attribution of profits to permanent establishments

Rapporteur(s) Tim Wustenberghs

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

Rapporteur(s) Thierry Afschrift

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Tax treatment of international acquisition of businesses

Rapporteur(s) Thierry Blockerye

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Source and residence : new configuration of their principles

Rapporteur(s) Enrico Schoonvliet

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Group taxation

Rapporteur(s) Pascal Minne

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Double non-taxation

Rapporteur(s) Koen Morbée

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Consumption taxation and financial services

Rapporteur(s) Daniel Mareels – Philippe Delmotte

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Trends in company shareholder taxation: single or double taxation ?

Rapporteur(s) Philippe Malherbe

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The tax treatment of transfer of residence by individuals

Rapporteur(s) Luc De Broe (general reporter)

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Form and substance in tax law

Rapporteur(s) 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

Rapporteur(s) Caroline Docclo

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Taxation of income derived from electronic commerce

Rapporteur(s) Luc Spincemaille

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International tax aspects of deferred remunerations

Rapporteur(s) Paul Glineur

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Tax treatment of hybrid financial instruments in cross-border transactions

Rapporteur(s) Bruno Colmant – François-Xavier Jeanmart

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Advance rulings

Rapporteur(s) Ivo Onkelinx

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Taxation of non-profit organizations

Rapporteur(s) Michel Dewolf

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Practical issues in the application of double tax conventions

Rapporteur(s) Thierry Denayer

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Tax treatment of corporate losses

Rapporteur(s) Jean-Louis Godefroit

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The taxation of investment funds

Rapporteur(s) Paul Ballon

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The taxation of income derived from the supply of technology

Rapporteur(s) Maurice Eloy – Henk Vanhulle

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International aspects of thin capitalization

Rapporteur(s) 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

Rapporteur(s) Marc Bihain – Michaël Mohr

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Tax aspects of derivative financial instruments

Rapporteur(s) Guy Kleynen – Bruno Colmant

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International income tax problems in partnerships

Rapporteur(s) Philippe Hinnekens

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National and international tax consequences of demergers

Rapporteur(s) Alain Huyghe

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Deductibility of interest and other financing charges in computing income

Rapporteur(s) Marie-Cécile van Grieken

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Non-discrimination rules in international taxation

Rapporteur(s) Françoise Baltus

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Interpretation of double taxation conventions

Rapporteur(s) Bernard Peeters

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Tax consequences of international acquisitions and business combinations

Rapporteur(s) Luc De Broe

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Transfer Pricing in the absence of comparable market prices

Rapporteur(s) Bernard de Clippel

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Protection of confidential information in tax matters

Rapporteur(s) Eric de Baenst

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The determination of the tax base for real property

Rapporteur(s) Axel Haelterman

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International mutual assistance through exchange of information

Rapporteur(s) Andre Bailleux

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Taxation of cross-border leasing

Rapporteur(s) Luc Hinnekens

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