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Issue 39 - January 2010

snow covered tree

Deloitte Belgium Tax Quarterly

In this edition, we take a look ahead at the challenges that face business with 2010, a tax practitioner's forecast. We also evaluate the scope of US foreign bank account information requirements with the US FBAR filing extended to foreign persons and corporations who are in and doing business within the United States. We also take a look at the conflict in international employment laws following recent changes and new regulations, and finally, André Claes and Patrick Cauwenbergh introduce the definition of “Permanent Establishment”.

In this issue

  • 2010, a tax practitioner's forecast
    In the last weeks, many economists have provided their forecast on what 2010 could bring. Messages went from moderate optimism to more conservative views.
  • Scope of US FBAR filing extended
    Persons in and doing business in the US are required to disclose their foreign bank account information. Recently, the scope of this regulation has been extended. The due date for 2009 FBAR filing is 30 June 2010.
  • Conflict of laws in international employment in 2009
    In 2009, several changes have become applicable in the area of International Private Labour Law. This is an introduction to these new regulations.
  • Definition of 'Permanent Establishment' - Part 1
    This report provides an overview of the Belgian interpretation of the definition of Permanent Establishment in double tax conventions. In the first part of this report we examine the basic OECD definition of a PE and the way the Belgian Tax Authorities and courts interpret it.

More Belgium Tax News

  • Corporate Tax Alert (7/2/2012)
    European Commission asks Belgium to expand scope of application of notional interest deduction
  • Corporate Tax Alert (6/2/2012)
    Belgium Budget 2012
  • VAT Alert (25/01/2012)
    Late filings allowed following INTERVAT problems
  • Individual Tax Alert (16/01/2012)
    Secret commission tax on benefits in kind

Global Tax News

  • Arm's Length Standard
    The latest transfer pricing developments from around the world.
  • Global Insight
    The latest tax news in connection with cross border employment.
  • Global Indirect Tax News
    The latest updates on VAT, GST, customs, international trade, sales tax, and other developments.
  • World Tax Advisor
    Commentary and analysis of recent international tax developments.