Ruling Office “up and running again”
On 28 April 2017, the Belgian Council of State annulled the nomination of the French-speaking Board members of the Ruling Office, due to a complaint by a previous Board member (see our newsflash of 8 May 2017). As a result of the judgment, the Ruling Office was not able to take any formal decisions because
Ruling Office – rulings delayed due to annulation of French-speaking Board members
On 28 April 2017, the Belgian Council of State annulled the nomination of the French-speaking Board members of the Ruling Office, due to a complaint by a previous Board member. As a result of the judgement, the Ruling Office will not be able to take any formal decisions before the Board members have been replaced.
Amendments to the Parent-Subsidiary Directive implemented under Belgian tax law
On 1 December 2016, a Bill was published in the official Belgian Gazette implementing into Belgian tax law two amendments to the Parent-Subsidiary Directive. The first amendment to the Parent-Subsidiary Directive aims at tackling situations which would result in ‘double non-taxation’ by introducing a rule against hybrid instruments. Under this new rule, dividends received by
PwC’s Brexit monitor
The referendum result on Brexit has not only led to economic and political uncertainty within the UK, but also on mainland Europe. The final impact of Brexit is yet unknown, but will certainly weigh down on our economy, business activity and financial markets. You may find the following PwC Brexit Monitor on the subject matter interesting.
Lost in Transactions – Your one-stop guide for everything you need to know about BEPS and M&A
We are pleased to announce that M&A Tax & Legal Services just finalised a publication which will guide you in everything you need to know about BEPS and M&A. ‘Lost in transactions’ is a practical guide to managing M&A deals in today’s global, digital world. Please find more information and the PDF version of the
PwC’s dialogue with Private Equity investors reveals growing interest in responsible investment
There is a growing need for General Partners (GPs) to demonstrate responsible investment behaviour and manage their exposure to environmental, social and governance (‘ESG’) risks in their engagement with Limited Partners (LPs). This trend is also based on the belief that addressing ESG factors will protect value by either improving returns or reducing risk. PwC’s
The Rulings Commission publishes ruling request templates
The Belgian Rulings Commission has recently published ruling request templates. These templates have been prepared in an effort (i) to facilitate access to tax rulings and (ii) for transparency purposes. Ruling request templates have been made available in Dutch and in French for the following relevant transactions: Mergers, Partial demergers, Contribution of a line of
Have you considered the VAT impact when dealing with Transactions?
In today’s tax world, considering VAT in a timely manner is key to limiting the negative impact it can have on your transaction budget. VAT on transactions can lead to either VAT savings or a VAT burden depending on various factors. Recent developments in EUCJ case law that allows VAT deduction for active management holding
