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Recent publications

DAC6: Interpretation of the Hallmarks and the Main Benefit Test in Belgian and International Tax Practice

1 November, 2022

European Taxation, November 2022, p. 490-500.

Mandatory Disclosure of Aggressive Cross-Border Tax Planning Arrangements: Implementation of DAC 6 in Belgium

1 April, 2020

European Taxation, April 2020, p. 121-128.

Recent Developments Regarding the Participation Exemption Regime and the Capital-Holding Requirement

1 November, 2012

European Taxation, November 2012, p. 540-545.

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