Congrès

Chaque année, des membres du groupement belge établissent les rapports nationaux sur les deux sujets principaux qui seront traités au congrès annuel. Ces rapports sont publiés dans les Cahiers de Droit fiscal international.

Les rapports établis depuis 1990 pour les congrès internationaux:

Congres Rio de Janeiro 2017
Sujet The future of transfer pricing
Rapporteur(s) Thierry Van Welkenhuyzen
Document The future of transfer pricing

2017 b Vanwelkenhuyzen

Congres Rio de Janeiro 2017
Sujet Assessing BEPS: Origins, Standards, and Resp
Rapporteur(s) Luc De Broe - Tom Jansen
Document Assessing BEPS: Origins, Standards, and Resp

2017 a De Broe - Jansen

Congres Madrid 2016
Sujet The notion of tax and the elimination of international double taxation or double non-taxation
Rapporteur(s) Frank Dierckx
Document The notion of tax and the elimination of international double taxation or double non-taxation

2016 b F Dierckx

Congres Madrid 2016
Sujet Dispute resolution procedures in international tax matters
Rapporteur(s) Claudine Devillet - Sandra Knaepen
Document Dispute resolution procedures in international tax matters

2016 a S Knaepen C Devillet

Congres Basel 2015
Sujet The practical protection of taxpayers’ fundamental rights
Rapporteur(s) Marielle Moris
Document The practical protection of taxpayers’ fundamental rights

2015 b M Moris

Congres Basel 2015
Sujet Tax incentives on Research and Development (R&D)
Rapporteur(s) Marc De Mil - Tom Wallyn
Document Tax incentives on Research and Development (R&D)

2015 a M De Mil - T Wallyn

Congres Mumbay 2014
Sujet Qualification of taxable entities and treaty protection
Rapporteur(s) Pascal Faes
Document Qualification of taxable entities and treaty protection

2014 b Faes

Congres Mumbay 2014
Sujet Cross-border outsourcing – issues, strategies and solutions
Rapporteur(s) Natalie Reypens
Document Cross-border outsourcing – issues, strategies and solutions

2014 a Reypens

Congres Copenhagen 2013
Sujet Exchange of information and cross-border cooperation between tax authorities
Rapporteur(s) Caroline Docclo - Sandra Knaepen
Document Exchange of information and cross-border cooperation between tax authorities

2013 b - C Docclo - S Knaepen

Congres Copenhagen 2013
Sujet The taxation of foreign passive income for groups of companies
Rapporteur(s) Steven Claes
Document The taxation of foreign passive income for groups of companies

2013 a S Claes

Congres Boston 2012
Sujet The debt-equity conundrum
Rapporteur(s) Stijn Vanoppen
Document The debt-equity conundrum

2012 b Vanoppen

Congres Boston 2012
Sujet Enterprise Services
Rapporteur(s) Claudine Devillet - Xavier Van Vlem
Document Enterprise Services

2012 a Devillet Van Vlem

Congres Paris 2011
Sujet Cross-border business restructuring
Rapporteur(s) Hugues Lamon
Document Cross-border business restructuring

2011a H Lamon

Congres Paris 2011
Sujet Key practical issues to eliminate double taxation of business income
Rapporteur(s) Arie Geens
Document Key practical issues to eliminate double taxation of business income

2011b A Geens

Congres Rome 2010
Sujet Death as a Taxable Event and Its International Ramifications
Rapporteur(s)
  • Rik Deblauwe
Document Death as a Taxable Event and Its International Ramifications

2010 R Deblauwe

Congres Rome 2010
Sujet Tax Treaties and Tax Avoidance
Rapporteur(s)
  • Edoardo Traversa
  • Marc Bourgeois
Document Tax Treaties and Tax Avoidance

Rome 2010 - Tax treaties

Congres Vancouver 2009
Sujet Foreign exchange issues in international taxation
Rapporteur(s)
  • Philippe Coosemans - Peter Drijkoningen
Document Foreign exchange issues in international taxation

2009_b___Coosemans___Drijkoningen.pdf

Congres Vancouver 2009
Sujet Is there a permanent establishment ?
Rapporteur(s)
  • Patrick Cauwenbergh - André Claes
Document Is there a permanent establishment ?

2009_a_Cauwenbergh___Claes.pdf

Congres Brussel 2008
Sujet New tendencies in the tax treatment of cross-border interest of corporations
Rapporteur(s)
  • Stéphane Martin – Patrick Smet
Document New tendencies in the tax treatment of cross-border interest of corporations

2008_b___Martin___Smet.pdf

Congres Brussel 2008
Sujet Non-discrimination at the crossroads of international taxation
Rapporteur(s)
  • Vincent Sepulchre – Isabelle Richelle
  • Luc Hinnekens - Philippe Hinnekens (general reporters)
Document Non-discrimination at the crossroads of international taxation

2008___Hinnekens.pdf

Document Non-discrimination at the crossroads of international taxation

2008_a___Richelle___Sepulchre.pdf

Congres Kyoto 2007
Sujet Conflicts in the attribution of income to a person
Rapporteur(s)
  • Philippe Lion
Document Conflicts in the attribution of income to a person

2007_b___Lion.pdf

Congres Kyoto 2007
Sujet Transfer pricing of intangibles
Rapporteur(s)
  • Isabel Verlinden
Document Transfer pricing of intangibles

2007_a___Verlinden.pdf

Congres Amsterdam 2006
Sujet The attribution of profits to permanent establishments
Rapporteur(s)
  • Tim Wustenberghs
Document The attribution of profits to permanent establishments

2006_b___Wustenberghs.pdf

Congres Amsterdam 2006
Sujet The tax consequences of restructuring of indebtedness (debt work-outs)
Rapporteur(s)
  • Thierry Afschrift
Document The tax consequences of restructuring of indebtedness (debt work-outs)

2006___Afschrift_1.pdf

Document The tax consequences of restructuring of indebtedness (debt work-outs)

2006___Afschrift_2.pdf

Congres Buenos Aires 2005
Sujet Tax treatment of international acquisition of businesses
Rapporteur(s)
  • Thierry Blockerye
Document Tax treatment of international acquisition of businesses

2005_b___Blockerye.pdf

Congres Buenos Aires 2005
Sujet Source and residence : new configuration of their principles
Rapporteur(s)
  • Enrico Schoonvliet
Document Source and residence : new configuration of their principles

2005_a___Schoonvliet.pdf

Congres Vienna 2004
Sujet Group taxation
Rapporteur(s)
  • Pascal Minne
Document Group taxation

2004_b___Minne.pdf

Congres Vienna 2004
Sujet Double non-taxation
Rapporteur(s)
  • Koen Morbée
Document Double non-taxation

2004_a___Morbee.pdf

Congres Sydney 2003
Sujet Consumption taxation and financial services
Rapporteur(s)
  • Daniel Mareels – Philippe Delmotte
Document Consumption taxation and financial services

2003_b___Mareels___Delmotte.pdf

Congres Sydney 2003
Sujet Trends in company shareholder taxation: single or double taxation ?
Rapporteur(s)
  • Philippe Malherbe
Document Trends in company shareholder taxation: single or double taxation ?

2003_a___Malherbe.pdf

Congres Oslo 2002
Sujet The tax treatment of transfer of residence by individuals
Rapporteur(s)
  • Luc De Broe (general reporter)
Document The tax treatment of transfer of residence by individuals

2002_b___De_Broe.pdf

Congres Oslo 2002
Sujet Form and substance in tax law
Rapporteur(s)
  • Daniel Garabedian
Document Form and substance in tax law

2002_a___Garabedian.pdf

Congres San Francisco 2001
Sujet Limits on the use of low-tax regimes by multinational businesses : current measures and emerging trends
Rapporteur(s)
  • Caroline Docclo
Document Limits on the use of low-tax regimes by multinational businesses : current measures and emerging trends

2001_b___Docclo.pdf

Congres San Francisco 2001
Sujet Taxation of income derived from electronic commerce
Rapporteur(s)
  • Luc Spincemaille
Document Taxation of income derived from electronic commerce

2001_a___Spincemaille.pdf

Congres Munich 2000
Sujet International tax aspects of deferred remunerations
Rapporteur(s)
  • Paul Glineur
Document International tax aspects of deferred remunerations

2000_b___Glineur.pdf

Congres Munich 2000
Sujet Tax treatment of hybrid financial instruments in cross-border transactions
Rapporteur(s)
  • Bruno Colmant – François-Xavier Jeanmart
Document Tax treatment of hybrid financial instruments in cross-border transactions

2000_a___Colmant___Jeanmart.pdf

Congres Eilat 1999
Sujet Advance rulings
Rapporteur(s)
  • Ivo Onkelinx
Document Advance rulings

1998_b___Denayer.pdf

Congres Eilat 1999
Sujet Taxation of non-profit organizations
Rapporteur(s)
  • Michel Dewolf
Document Taxation of non-profit organizations

1999_a___De_Wolf.pdf

Congres London 1998
Sujet Practical issues in the application of double tax conventions
Rapporteur(s)
  • Thierry Denayer
Document Practical issues in the application of double tax conventions

1998_b___Denayer_1.pdf

Congres London 1998
Sujet Tax treatment of corporate losses
Rapporteur(s)
  • Jean-Louis Godefroit
Document Tax treatment of corporate losses

1998_a___Godefroid.pdf

Congres New Delhi 1997
Sujet The taxation of investment funds
Rapporteur(s)
  • Paul Ballon
Document The taxation of investment funds

1997_b___Ballon.pdf

Congres New Delhi 1997
Sujet The taxation of income derived from the supply of technology
Rapporteur(s)
  • Maurice Eloy – Henk Vanhulle
Document The taxation of income derived from the supply of technology

1997_a___Eloy___Van_Hulle.pdf

Congres Geneva 1996
Sujet International aspects of thin capitalization
Rapporteur(s)
  • Dag Wyntin
Document International aspects of thin capitalization

1996_b___Wyntin.pdf

Congres Geneva 1996
Sujet Principles for the determination of the income and capital of permanent establishments and their applications to banks, insurance companies and other financial institutions
Rapporteur(s)
  • Marc Bihain – Michaël Mohr
Document Principles for the determination of the income and capital of permanent establishments and their applications to banks, insurance companies and other financial institutions

1996_a___Bihain___Mohr.pdf

Congres Cannes 1995
Sujet Tax aspects of derivative financial instruments
Rapporteur(s)
  • Guy Kleynen – Bruno Colmant
Document Tax aspects of derivative financial instruments

1995_b___Colmant___Kleynen.pdf

Congres Cannes 1995
Sujet International income tax problems in partnerships
Rapporteur(s)
  • Philippe Hinnekens
Document International income tax problems in partnerships

1995_a___Hinnekens.pdf

Congres Toronto 1994
Sujet National and international tax consequences of demergers
Rapporteur(s)
  • Alain Huyghe
Document National and international tax consequences of demergers

1995_b___Colmant___Kleynen_1.pdf

Congres Toronto 1994
Sujet Deductibility of interest and other financing charges in computing income
Rapporteur(s)
  • Marie-Cécile van Grieken
Document Deductibility of interest and other financing charges in computing income

1994_a___Van_Grieken.pdf

Congres Florence 1993
Sujet Non-discrimination rules in international taxation
Rapporteur(s)
  • Françoise Baltus
Document Non-discrimination rules in international taxation

1993_b___Baltus.pdf

Congres Florence 1993
Sujet Interpretation of double taxation conventions
Rapporteur(s)
  • Bernard Peeters
Document Interpretation of double taxation conventions

1993_a___Peeters.pdf

Congres Cancun 1992
Sujet Tax consequences of international acquisitions and business combinations
Rapporteur(s)
  • Luc De Broe
Document Tax consequences of international acquisitions and business combinations

1992_a___De_Clippel_1.pdf

Congres Cancun 1992
Sujet Transfer Pricing in the absence of comparable market prices
Rapporteur(s)
  • Bernard de Clippel
Document Transfer Pricing in the absence of comparable market prices

1992_a___De_Clippel.pdf

Congres Barcelona 1991
Sujet Protection of confidential information in tax matters
Rapporteur(s)
  • Eric de Baenst
Document Protection of confidential information in tax matters

1991_b___de_Baenst.pdf

Congres Barcelona 1991
Sujet The determination of the tax base for real property
Rapporteur(s)
  • Axel Haelterman
Document The determination of the tax base for real property

1991_a___Haelterman.pdf

Congres Stockholm 1990
Sujet International mutual assistance through exchange of information
Rapporteur(s)
  • Andre Bailleux
Document International mutual assistance through exchange of information

1990_b___Bailleux.pdf

Congres Stockholm 1990
Sujet Taxation of cross-border leasing
Rapporteur(s)
  • Luc Hinnekens
Document Taxation of cross-border leasing

1990_a___Hinnekens.pdf