
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