This is the third time in all the years I've been writing columns for this magazine that the subject of such columns is income from copyright. Few tax provisions have such an eventful history. Over the past ten years, copyright has been the shining star...
Many children may have experienced it again during the past holidays: digging a deep well on the beach is more difficult than expected. The best way to go about it is to dig a wide well. This also applies to intellectual subjects, even to legal...
Come the end of September, days and nights are of equal length for the second time in the year. It’s the equinox. Then darkness sets in earlier and earlier each day. This darkness provides insight into the economy. It tells you which companies are still...
There was an avalanche of Belgian top tax experts’ comments on Twitter a few weeks ago, following the Supreme Court ruling of 13 October 2020. The stumbling block was the burden of proof in money laundering cases. Anyone who thought that hard evidence must be...
Governments would like us taxpayers to believe that there is only one battle, and that would be the fight against tax fraud. There is at least one other battle, but the authorities would rather not tell us about it. It is an internal struggle that...
Studies predicted it, and it is now becoming a reality: the economic crisis caused by the COVID-19 pandemic has become a liquidity crisis. For companies trying to shift up a gear, this is a nightmare. While their invoice payments are delayed if paid at all,...
OVER THE PAST FEW WEEKS, we’ve all been on lockdown. We’ve been working from home and travelling was totally out of the question. In this context, we’ve had to make do with what we had, trying our best. For some jobs, teleworking is not an...
Bjorn Van Hees | Tuerlinckx Tax LawyersBjorn.Vanhees@tuerlinckx.eu The coronavirus crisis is presenting us with unprecedented challenges. International taxation is no exception. In Belgium, a blanket entry and exit ban on non-essential travel has been in effect since 18 March 2020. In addition, teleworking is mandatory for all...
IT MADE THE NEWS the other day: the Belgian government is only an average performer where it comes to digitisation. And we may even consider ourselves fortunate in having Tax-on-web to boost our reputation. This application falls under what can be called the front office...
THE TAX PROCEDURE of direct taxes and VAT dates back to March 1999, which is twenty years ago this month. If this anniversary may have gone unnoticed, the two decades following its introduction have by no means been plain sailing. Right from its conception, there...