The following text is published in "la libre Belgique", in the supplement "La libre entreprise" of the 13rd February 2010

Since 1 January 2010, a new VAT regime is applicable to lawyers. Basically, the regime does not change a lot since it concerns only the trans-border aspects.

In the current undeclared incomes regularization procedure, the taxpayer who omitted to declare certain incomes in the past can regularize his situation by paying the tax normally due on these incom...

Last week, the German government declared they wanted to buy, for 2,5 million euros, a list of defrauders dissimulating some assets in Switzerland, which would have been pilfered at the HSBC bank. T...

Tattling is defined as "revelation but always in a bad sense" (Littre). Totalitarian regimes love it, and tax administrations as well.

The Belgian government established a list of tax havens, defined as being states with 'non-existent or low taxation”.

A law of January 18, 2010, published in the “Moniteur belge” of January 26, bogs down legal provisions against money laundering, dating from 1993, which have been strengthen many times sin...

As we know, tax evasion differs from licit tax avoidance: although the aim of a taxpayer decreasing the amount of tax that would otherwise be paid is reduce his tax liabilities, he only resorts to r...

Annually, the English journal “World Finance” draws up its list of the 100 “Most impressive firms” of the world.

In a previous article we mentioned the blow dealt by the decision of the Belgian Constitutional Court of the October 20, 2009 to article 356 of the Belgian Tax Code (“BTC”), the scope of...

We have already talked, in previous articles, about a major decision (Salduz-v-Turkey) delivered by the court of Human Rights in Strasbourg the 27 November 2008. This decision condemned Turkey becau...

We know that in the tax component of the KB Lux case, the tax authorities have nothing to be delighted about because almost all judgments pronounced by our Courts are favorable to taxpayers challeng...

Everyone knows that, for a decade, the tax authorities have contested, the phenomenon of “cash companies”.

The journal ACQLAW has published a supplement entitled "ACQLAW AWARDS 2009", containing, inter alia, interviews with people who obtained one of its awards in the year 2009.

From now on, everyone knows the benefit of the “tax deduction for equity capital” also known as a “deduction for notional interest”. The usual rate of the deduction for notio...

Under article 18, paragraph 1, 4 ,of the BTC, interests paid by a company, in return for advances made by a company manager or a shareholder are reclassified as dividends - subject to withho...

One of the government’s decisions, related to the budget, is allegedly to tax banks on all their deposits.

To hear many political statements, one would think that in our globalized society, to hold assets in a country other than ones own, would constitute an illegal act.

The debate over banking secrecy casts a shadow on other cruel realities for taxpayers.

Facing the potency of American justice, and in its offshore laws, Switzerland has partially bowed to demands from the United States.

According to the OECD, Belgium is no longer a tax haven for the simple reason that it concludes 12 tax information exchange agreements. These agreements include the possibility, for the foreign Stat...

In a previous issue of this journal, we had devoted a few lines to recent case law that considers, on the basis of provisions of international law that, between the taxpayer and the tax authorities,...

Nothing is certain yet. However we can foresee the landscape of tomorrow’s tax havens.