News 2019-04-23T17:33:09+02:00

NEWS

Summary of invoicing rules in BEL / ESP / FR / HUN / IT / LUX / USA

Invoicing rules are an important issue for companies. Mistakes may incur a high tax risk, especially with regards to VAT. Our network's tax specialists have prepared a summary of the invoicing rules applicable in each of their respective countries. For EU countries, common rules have been established, to which each country may add its specificities. The EU countries [...]

Covid-19: Emergency tax measures in each country of Law & Numbers Network

Law & Numbers is an international network of tax specialists bringing together law firms from several countries. In the context of the current pandemic known as Coronavirus or Covid-19, our lawyers present the general and tax emergency measures taken for the following countries: Country Author Belgium André Bailleux Czech Republic Bohdana Prazska France Marylène Bonny-Grandil Hungary Pal Jalsovsky [...]

France : Transfer Pricing and Covid-19

The economic repercussions of the Covid19 health crisis has been, and continues to be, numerous. While these are often clearly identifiable and of immediate impact, others are more subtle and therefore more difficult to identify and anticipate. This is the case for transfer pricing issues generated by the crisis. ADJUSTED PRICES FOR INTRAGROUP TRANSACTIONS Whether it is a [...]

Luxembourg : ATAD 2 – 19 December 2019

The Luxembourg parliament approved the bill n°7466 transposing ATAD2 Directive EU 2017/952 into Luxembourg Tax Law by amending the Articles 168 ter of the Luxembourg Income tax Law and introducing a new article 168 quarter. The bill will enter into force on the 1st January 2020 except for rules relative to reverse hybrid mismatches which will be applicable [...]

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 [...]

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 [...]