Issue 44 - June 2011

Deloitte Belgium Tax Quarterly

In this issue, Michel Aujean and Eric von Frenckell talk about the CCCTB and the different reactions in the EU, Renaud Hendricé and Nicolas Tancredi discuss the fiscal qualification of income derived from the transfer or licensing of copyrights related to software, Rob Van Den Plas and Thomas Steppe provide an outline of Deloitte Belgium's round table discussions on the European Commission's VAT Green Paper and finally, we provide an overview of recent international tax developments. 

Happy reading and enjoy the summer break on behalf of the Deloitte partners and the Tax Quarterly team. 

Piet Vandendriessche
Tax Managing Partner

In this issue

  • CCCTB - The essentials and the path ahead
    An interview with Michel Aujean, Partner at Taj - Société d'avocats and Eric von Frenckell, International tax lawyer at Laga - Advocaten/Avocats
  • Tax saving opportunity through qualification of income from software copyright transfer/license
    An outline of laws protecting software copyright and which tax treatment applies to the income derived from these copyrights
  • The Green Paper on the future of VAT in Europe
    An outline of the round table discussions, organised by Deloitte Belgium, on the European Commission's Green Paper on the future of VAT in Europe
  • Recent international tax developments
    A snapshot of recent tax developments since April 2011 in key countries