Base Erosion and Profit Shifting (BEPS)
Initiatives by G-20, OECD and the EU have resulted in a 'change of climate' in the international corporate tax world. Today’s multitude of anti-abuse initiatives at international level, along with the rapid pace at which they are being deployed, mean that internationally operating taxpayers are faced with even greater challenges than before.
Initiatives by G-20, OECD and the EU have resulted in a 'change of climate' in the international corporate tax world.
Closely monitoring developments
- Fundamental changes to transfer pricing rules
- Limitation of base erosion via interest deductions and other financial payments
- The EU’s Anti Tax Avoidance Package / Directive
- Transparency measures (country-by-country reporting, exchange of tax rulings between EU Member States)
- Changes to tax treaties
- Proposals for an EU Common Consolidated Corporate Tax Base (CCCTB)
Developing a future strategy
Do you need assistance in developing a strategy on how to deal with these developments? Or do you have questions about what alternatives exist? We aim to provide you with customised, pragmatic advice to help you navigate the myriad of new regulations.
Tax-related state aid matters
To address your tax-related state aid matters, we monitor all developments regarding state aid and cooperate closely with our competition lawyers, state aid/EU tax law experts and transfer pricing experts.
OECD’s plans for global minimum taxation: the next steps
Impact of the MLI on the Luxembourg-Singapore tax treaty
Belgium deposits the MLI ratification instrument
Overview: MLI choices made by the Netherlands, Belgium, Luxembourg and Switzerland
PeterAdriaansen
Partner Tax AdviserPeter Adriaansen, partner, is a member of the Tax Practice Group in our Luxembourg and Amsterdam offices. He focuses on tax structuring for multinational and international private clients.
T: +352 466 230 451 E: peter.adriaansen@loyensloeff.com
MargrietLukkien
Partner Tax adviserMargriet Lukkien is a partner in Loyens & Loeff’s International Tax Services practice group.
T: +31 20 578 54 18 E: margriet.lukkien@loyensloeff.com
NatalieReypens
Partner Attorney at LawNatalie Reypens is a member of the Loyens & Loeff International Tax Services Practice Group and heads the Belgian Transfer Pricing Team. She is a partner in our Brussels office. She focuses on corporate and international tax law.
T: +32 2 743 43 37 E: natalie.reypens@loyensloeff.com
Bartjan Zoetmulder
Partner Tax adviserBartjan R. Zoetmulder, tax adviser, is a member of the Investment Management practice group.
T: +31 20 578 56 58 E: bartjan.zoetmulder@loyensloeff.com