News articles written by Pascal Janssens

ECJ on sale-and-leaseback: new and interesting development in VAT

4 April 2019

Last week the EU Court of Justice handed down a very interesting judgment regarding sale-and -leaseback transactions. The judgment radically impacts the way such and similar transactions are currently treated from a VAT perspective in Belgium. Mydibel is a regular tax payer and the owner of several buildings in Belgium. Mydibel fully recovered  the VAT paid

Brexit Update – Mrs May sent back to Brussels Time to anticipate now!

30 January 2019

Yesterday the House of Commons voted on the amendments which will shape the next steps of the Brexit. Members of the Parliament voted the amendment to scrap the most difficult part of the Withdrawal Agreement; being the Irish back stop and send Mrs May back to Brussels for further negotiations. In response to the vote,

15 January 2019 – Brexit Update – Brexit deal voted down!

15 January 2019

Today, the UK’s House of Commons voted on Mrs. May’s Brexit deal.  As widely expected, the Brexit deal was voted down. Although it’s still unclear what’ll happen next, the voting down of the deal requires that Mrs. May come back to the House of Commons with an alternative motion by next Monday, opening a door

Revised OECD Discussion Draft on Treaty Abuse published

28 May 2015

On Friday, 22 May 2015, the OECD issued a Revised Discussion Draft on BEPS Action 6: Prevention of Treaty Abuse (the RDD). The RDD includes a simplified Limitation on Benefits (LOB) Article for inclusion in the OECD Model Income Tax Convention and provides ‘conclusions and proposals’ on 20 targeted issues. Most of the proposals are

Revised OECD Discussion Draft on permanent establishments – PwC Newsflash published

21 May 2015

As mentioned in the news alert published on 18 May 2015, the OECD issued a revised discussion draft on preventing the artificial avoidance of permanent establishment (‘PE’) status under Action 7 of the BEPS Action Plan. The earlier OECD proposals, which set out alternative approaches to a number of significant PE issues, have been replaced by