As from assessment year 2014, dividend distributions made by Belgian companies that do not qualify as SMEs may trigger a new tax, dubbed the "fairness tax.”
This new fiscal measure is a separate tax (5.15%) aimed at...more
An important message to all tax planners: The European Commission’s Directorate General for Competition has declared war on "fiscal optimization."
It intends to use the antitrust stick to overcome the lack of tax...more
OECD RELEASES “BEPS” ACTION PLAN – A SWEEPING INTERNATIONAL TAX EFFORT TO COMBAT BASE EROSION AND PROFIT SHIFTING -
The OECD’s Committee on Fiscal Affairs has published its Action Plan to address Base Erosion and...more