Topics
ESG and sustainable investment, pillar one and pillar two, COVID-19, digital economy — your organisation continuously faces both interesting business opportunities and regulatory challenges. Rely on our experts for in-depth exploration of such topics.
To adapt international tax rules to an increasingly digitalised economy, the OECD/G20 Inclusive Framework proposes a two-pillar overhaul of the existing system as from 2023/2024. Tax directors and their teams can already model the impact and assess o
In recent years tax authorities have placed more emphasis on combatting the use of abusive and aggressive tax structures by companies operating across borders, to ensure fair taxation.
The European Commission recently issued a new proposal (ATAD 3)
Sustainability is becoming an increasingly important factor in the decisions of investors, companies, consumers, shareholders and policy- and lawmakers. The broadly supported awareness for the Environmental Social and Governance (‘ESG’) objectives is
Digital transformation is all about using the latest technology to improve your business model. Digital technology creates new business opportunities which in turn creates a whole new range of tax and legal challenges such as contracting, data protec
The new Book 5 of the Civil Code will enter into force on 1 January 2023 and contains legal provisions on general Belgian contract law. It is a legal development which will not go unnoticed, and which will have a significant impact on contractual rel
ATAD2
The anti-hybrid mismatch rules of the EU Anti-Tax Avoidance Directive (ATAD2) aim to prevent situations of a double deduction and a deduction without a corresponding inclusion of the income at the level of the recipient resulting from a hybrid mismat
Budget Day 2022
On this page our legal and tax experts provide compelling insights in the lead up to Budget Day and their initial analysis directly after the budget plan is presented.
COVID-19
The implications of the COVID-19 pandemic reach across borders, industries, and legal disciplines. That is why Loyens & Loeff has set up dedicated expert teams - to offer you an integrated answer to all your legal and tax questions related to the cor
Corporate Investigations, Compliance & Defence
Recent developments, such as international treaties to combat (cross border) corruption, money laundering and the financing of terrorism and more sophisticated international cooperation between (tax) authorities are just a few examples of the growing
Digital Economy Tax
Politically it is clear that both the EU and other jurisdictions wants to levy more tax from ‘digital companies’. Technically, the current international tax framework does not facilitate this. Fundamental changes seem to be required to achieve the po
Multilateral Instrument
The multilateral instrument (MLI) implements the treaty related anti-tax avoidance measures of the BEPS project in bilateral tax treaties.
Reform of property law
In the Book 3 "Goods" of the Civil Code the main goal of the legislator was to better structure, modernise and integrate the law on goods into a single code. Moreover, the new law on goods had to be functional, useful and flexible.