Registered office doctrine and Belgian taxation
The real seat doctrine is now a thing of the past. The Belgian legislator has decided to opt for application of the…
What is the extent of a CEO’s authority?
The executive management body must always question their own powers. They risk actions for liability for acts that fall…
Tax consolidation: the first steps.
With effect from the tax year 2020, more specifically for financial years starting on or after 1 January 2019, Belgian…
Cross-border tax arrangements: be warned!
This directive once again increases the pressure on intermediaries involved in cross-border tax arrangements. That much…
New interest deduction limitation: are interests still fully deductible?
In any case, the new interest deduction limitation is more stringent than the current regulation. It is clear that the…
aternio café june
aternio café will take place on Monday 11 June 2018. What about shopping: online shopping (tips & tricks) and pop-ups.
Disclosure obligation of aggressive cross-border constructions for tax specialists
From 1 July 2020, tax specialists will have to disclose aggressive cross-border constructions to the tax authority.…
Can you still carry out prospecting and marketing after 25 May 2018?
Can you still carry out prospecting and marketing under the GDPR? Many entrepreneurs are racking their brains about…
The new innovation income deduction stimulates research and development in Belgium
As of July 1 2016, the net patent deduction has been replaced by an innovation income deduction. It allows for a…
Mailbox companies more and more frequently unmasked
Panama Papers, paradise papers….few are not familiar with these terms. These so-called mailbox companies were covered…