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 mismatch. All EU Member States have implemented ATAD2 in their domestic laws as from 1 January 2019 (for Belgium) or as from 1 January 2020 and 1 January 2022 (for a.o. the Netherlands and Luxembourg).

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 number of laws and regulations that need to be complied with. Also, companies should take into account that they themselves can become a victim of fraud or a victim of breach of (internal) regulations.

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 political goals. This could affect both digital and non-digital companies.

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.