Anti-Tax Avoidance Directive Webcast Series Episode Two: Netherlands and Italy Thursday, 28 February 2019, 15:00 – 16:00 CET
We are pleased to inform you of the next episode of our Anti-Tax Avoidance Directive Webcast Series, Episode 2: Netherlands and Italy. The EU Anti-Tax Avoidance Directive (ATAD I & II “ATAD”) is designed to tackle tax avoidance practices, and creates minimum standards for EU Member States, which may require changes to corporate tax laws.
On 31 January 2019, the Chamber approved the advancement of the implementation date of the new interest limitation rule (30% EBITDA rule). The law will become effective after it is signed by the King and published in the Official Gazette. Concretely, this means that the Belgian 30% EBITDA rule will enter into force retroactively as from
A new year typically entails new tax measures. Below you will find a brief overview of some important Belgian corporate income tax measures that have entered into force, or are expected to enter into force, in 2019 (as part of the second phase of the Belgian tax reform). For a detailed overview of the measures,
Just before the holiday period, the Belgian Chamber adopted the final text of the corporate tax reform that was initiated last year. As expected, a new Act amends and supplements the Corporate Income Tax Reform Act and the Program Act, both published end of December 2017. Some of the very last changes introduce new anti-abuse
As you may be aware, the Senate Finance Committee on 16 November 2017 approved a Senate version of US tax reform legislation. The Finance Committee action comes after the House of Representatives on the same day voted to pass the ‘Tax Cuts and Jobs Act’ (HR 1). These actions indicate Congress’s continued efforts to enact major
The OECD, on 27 July 2017, released its report, Neutralising the Effects of Branch Mismatch Arrangements Action 2 (see previous coverage). The report recommends domestic law changes to neutralise the effect of certain payments or deemed payments involving branches. These recommendations are not a minimum standard, but some countries may choose to adopt all or