Teleworking and permanent establishment (PE) risk

The question I would like to address is linked to the new work practices after the Corona crisis. I mean the new tendency in many companies of allowing staff or certain staff members to telework. This new tendency does not raise any problem from taxation point of view if the telework takes place within the same jurisdiction. But when some members of the staff telework from [...]

By | 2023-06-08T18:06:15+01:00 June 8th, 2023|Andre Bailleux|

Belgium-France Tax Treaty : Tax credit for French Dividends

According to the Belgium-French Tax Treaty, France is allowed to tax at the source the dividends paid by French companies but the rate of the tax is limited to 15 % when the dividend is paid to individuals. On its side, Belgium being the State of the beneficiary’s resident is allowed to tax the dividend according to its own tax rate (30 % for the time [...]

By | 2020-02-07T15:22:59+00:00 February 7th, 2020|Andre Bailleux, Belgium|

Co-written article by our French and Belgian members in the much respected Belgian “accounting and taxation : news and fiscal outlook” publication

Said collaboration between French and Belgian members of that esteemed publication, illustrates the close cooperation between Law & Numbers various network members. More specifically, the article highlights the transborder transfer pricing between France and Belgium issues. Our Co-writers are : André Bailleux, Attorney at the Brussels Bar, Doctor of Law from the Catholic University of Louvin, Law Firm Partner, Belgian member Marylène Bonny-Grandil, Tax Lawyer at the Paris [...]