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New Belgium - Democratic Republic of Congo tax treaty in force
On 10 February 2012, the income tax treaty (Treaty) between Belgium and the Democratic Republic of Congo (DRC) was published in the Belgian Official Gazette.
Government agreement on proposal of new general anti-abuse provision
The government parties reached an agreement on a redrafted version of the proposed anti-abuse provision for income tax purposes, registration duties and inheritance tax (Art. 344, §1 ITC 92, art. 18, §2 Code Registration Duties, art. 116 Code Inheritance Taxes).
Miners returning to M&A
Robust demand fundamentals, strong balance sheets and an appetite for growth will drive a step-up in M&A in the global mining and metals sector in 2012.
Tax treatment of reimbursement of share capital by foreign companies: administrative guidance published
The tax administration recently published an Administrative Circular, which deals with the tax treatment of the reimbursement of share capital in the framework of capital decreases by foreign companies (Administrative Circular Ci.RH.231/602.851 (AAFisc./AGFisc N° 2/2012) of 10 January 2012, available on Fisconetplus).
Should Belgium amend its VAT rules for directors and members of a supervisory board?
Recently, the European Commission formally requested the Netherlands to modify its rules on the treatment of members of supervisory boards for VAT purposes so as to make the rules comply with EU legislation.

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Qu'en est-il des mesures budgétaires fiscales 2012?

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Wat met de fiscale begrotingsmaatregelen 2012?

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Advisory, Assurance, Tax, Transaction Services - Ernst & Young - Belgium

News

New Belgium - Democratic Republic of Congo tax treaty in force

Government agreement on proposal of new general anti-abuse provision

Miners returning to M&A

Tax treatment of reimbursement of share capital by foreign companies: administrative guidance published

Should Belgium amend its VAT rules for directors and members of a supervisory board?

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