- Orbitax

Belgium Tax News

Belgian rules for set-off of losses with third-country PE's profits discriminatory

8 February 2008

Treaty between Belgium and France – Court of Appeal of Brussels decides compensation received per non-competition clause classified as employment income

8 February 2008

ECJ: Advocate General finds the 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive

8 February 2008

Treaty between United States and Belgium enters into force

8 February 2008

Treaty between United States and Belgium ratified

16 January 2008

ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital

16 January 2008

ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital

16 January 2008

Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries

16 January 2008

Amending protocol to treaty between Belgium and Brazil enters into force

16 January 2008

Court rejects reclassification of service fees into dividends on basis of general anti-abuse provision

3 December 2007

Treaty between United States and Belgium approved

3 December 2007

Treaty between Chile and Belgium – negotiations

3 December 2007

Treaty between Belgium and Bahrain signed

3 December 2007

Treaty between Qatar and Belgium signed

3 December 2007

ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details

4 November 2007

Treaty between Brazil and Belgium – Brazilian Congress approves amendments to treaty

4 November 2007

Preliminary ruling requested from ECJ regarding compatibility of Belgian participation exemption with Parent-Subsidiary Directive

4 November 2007

ECJ: hearing in case regarding transitional rules in respect of abolished German imputation system

4 November 2007

Treaty between Czech Republic and Belgium – Taxation of industrial royalties to be amended (MFN)

4 November 2007

Belgian court requests preliminary ruling from ECJ on limitation of waiver of withholding tax to interest allocated to resident companies

1 October 2007

Draft Model Convention for tax treaty negotiations published

1 October 2007

AG: Most-favoured nation treatment and Community preference do not require extension of the tax sparing credit under tax treaties with Brazil and Greece to third countries

2 September 2007

Compatibility of exclusion of indirect ownership through companies in other EU Member States for French tax consolidation purposes with freedom of establishment referred to ECJ

2 September 2007

OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments

2 September 2007

Different tax treatment of full and partial repayment of subscribed capital not discriminatory

29 July 2007

Belgian abolition of fixed FTC incompatible with tax treaty between Belgium and US

29 July 2007

US Senate hearings on new treaty and protocol between Belgium and US

29 July 2007

EU Commission refers Greece to ECJ concerning discriminatory taxation of dividends

29 July 2007

ECJ: Interprets anti-avoidance clause under the Merger Directive with respect to Danish rules on taxation of exchanges of shares – details

29 July 2007

Second Guideline on implications of ECJ Denkavit case on French dividend withholding tax published

29 July 2007

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