Download Webcast Multinational enterprises (MNEs) will face materially increased compliance burdens as a result of the hotly debated proposals to report to tax administrations, on a country-by-country basis, extensive details of their income, taxes, and business activities. Further, extensive changes to the current requirements for transfer pricing documentation reporting will also add to this burden.
The new double tax treaty between China and Belgium has entered into force. It was concluded on 7 October 2009 and it entered into force retrospectively as of 29 December 2013. It replaces the double tax treaty of 18 April 1985. The new treaty applies to withholding taxes for income received as of 1 January
Update of the company car benefit in kind formula for 2014 Today a Royal Decree has been published that changes the formula used for determining the benefit in kind for company cars. It is dated 24 January 2014 and applies both to employees and company directors. For income year 2014, the reference CO2 emission for
Download On 1 January 2014, the law on the unified employee status, published in the Belgian official gazette of 26 December 2013, came into effect. We would hereby like to draw your attention to some practical implications which in our view should be on any employer’s to-do list. Take a picture! For those employees already
Taxation in the Netherlands: increased deductibility of Belgian social security contributions Within the framework of the 2014 Dutch Tax Plan, a recent change was announced with respect to the deduction of Belgian employee social security contributions for Dutch income tax purposes, retrospective as of 1 January 2013. It concerns individual taxpayers whose earned income is
Soon to be released ‘Common Reporting Standard’ promises new FATCA-type obligations around the world
The starting date for various obligations under the Foreign Account Tax Compliance Act (FATCA) is 1 July 2014. Some associate this date with a long and weary process that started back in 2010 with the passage of the United States HIRE Act, but it also marks a milestone in the ever increasing movement towards greater