Congressen

Elk jaar stellen leden van de Belgische afdeling de nationale verslagen op over de twee hoofdonderwerpen van het jaarlijkse congres. Die verslagen worden gepubliceerd in de Cahiers de Droit fiscal international.

Sinds 1990 werden de volgende verslagen opgesteld:

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

2017 b Vanwelkenhuyzen

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

2017 a De Broe - Jansen

Congres Madrid 2016
Onderwerp The notion of tax and the elimination of international double taxation or double non-taxation
Verslaggever(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
Onderwerp Dispute resolution procedures in international tax matters
Verslaggever(s) Claudine Devillet - Sandra Knaepen
Document Dispute resolution procedures in international tax matters

2016 a S Knaepen C Devillet

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

2015 b M Moris

Congres Basel 2015
Onderwerp Tax incentives on Research and Development (R&D)
Verslaggever(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
Onderwerp Qualification of taxable entities and treaty protection
Verslaggever(s) Pascal Faes
Document Qualification of taxable entities and treaty protection

2014 b Faes

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

2014 a Reypens

Congres Copenhagen 2013
Onderwerp Exchange of information and cross-border cooperation between tax authorities
Verslaggever(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
Onderwerp The taxation of foreign passive income for groups of companies
Verslaggever(s) Steven Claes
Document The taxation of foreign passive income for groups of companies

2013 a S Claes

Congres Boston 2012
Onderwerp The debt-equity conundrum
Verslaggever(s) Stijn Vanoppen
Document The debt-equity conundrum

2012 b Vanoppen

Congres Boston 2012
Onderwerp Enterprise Services
Verslaggever(s) Claudine Devillet - Xavier Van Vlem
Document Enterprise Services

2012 a Devillet Van Vlem

Congres Paris 2011
Onderwerp Cross-border business restructuring
Verslaggever(s) Hugues Lamon
Document Cross-border business restructuring

2011a H Lamon

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

2011b A Geens

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

2010 R Deblauwe

Congres Rome 2010
Onderwerp Tax Treaties and Tax Avoidance
Verslaggever(s)
  • Edoardo Traversa - Marc Bourgeois
Document Tax Treaties and Tax Avoidance

Rome 2010 - Tax treaties

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

2009_b___Coosemans___Drijkoningen.pdf

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

2009_a_Cauwenbergh___Claes.pdf

Congres Brussel 2008
Onderwerp New tendencies in the tax treatment of cross-border interest of corporations
Verslaggever(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
Onderwerp Non-discrimination at the crossroads of international taxation
Verslaggever(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
Onderwerp Conflicts in the attribution of income to a person
Verslaggever(s)
  • Philippe Lion
Document Conflicts in the attribution of income to a person

2007_b___Lion.pdf

Congres Kyoto 2007
Onderwerp Transfer pricing of intangibles
Verslaggever(s)
  • Isabel Verlinden
Document Transfer pricing of intangibles

2007_a___Verlinden.pdf

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

2006_b___Wustenberghs.pdf

Congres Amsterdam 2006
Onderwerp The tax consequences of restructuring of indebtedness (debt work-outs)
Verslaggever(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
Onderwerp Tax treatment of international acquisition of businesses
Verslaggever(s)
  • Thierry Blockerye
Document Tax treatment of international acquisition of businesses

2005_b___Blockerye.pdf

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

2005_a___Schoonvliet.pdf

Congres Vienna 2004
Onderwerp Group taxation
Verslaggever(s)
  • Pascal Minne
Document Group taxation

2004_b___Minne.pdf

Congres Vienna 2004
Onderwerp Double non-taxation
Verslaggever(s)
  • Koen Morbée
Document Double non-taxation

2004_a___Morbee.pdf

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

2003_b___Mareels___Delmotte.pdf

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

2003_a___Malherbe.pdf

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

2002_b___De_Broe.pdf

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

2002_a___Garabedian.pdf

Congres San Francisco 2001
Onderwerp Limits on the use of low-tax regimes by multinational businesses : current measures and emerging trends
Verslaggever(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
Onderwerp Taxation of income derived from electronic commerce
Verslaggever(s)
  • Luc Spincemaille
Document Taxation of income derived from electronic commerce

2001_a___Spincemaille.pdf

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

2000_b___Glineur.pdf

Congres Munich 2000
Onderwerp Tax treatment of hybrid financial instruments in cross-border transactions
Verslaggever(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
Onderwerp Advance rulings
Verslaggever(s)
  • Ivo Onkelinx
Document Advance rulings

1998_b___Denayer.pdf

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

1999_a___De_Wolf.pdf

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

1998_b___Denayer_1.pdf

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

1998_a___Godefroid.pdf

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

1997_b___Ballon.pdf

Congres New Delhi 1997
Onderwerp The taxation of income derived from the supply of technology
Verslaggever(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
Onderwerp International aspects of thin capitalization
Verslaggever(s)
  • Dag Wyntin
Document International aspects of thin capitalization

1996_b___Wyntin.pdf

Congres Geneva 1996
Onderwerp Principles for the determination of the income and capital of permanent establishments and their applications to banks, insurance companies and other financial institutions
Verslaggever(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
Onderwerp Tax aspects of derivative financial instruments
Verslaggever(s)
  • Guy Kleynen – Bruno Colmant
Document Tax aspects of derivative financial instruments

1995_b___Colmant___Kleynen.pdf

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

1995_a___Hinnekens.pdf

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

1995_b___Colmant___Kleynen_1.pdf

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

1994_a___Van_Grieken.pdf

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

1993_b___Baltus.pdf

Congres Florence 1993
Onderwerp Interpretation of double taxation conventions
Verslaggever(s)
  • Bernard Peeters
Document Interpretation of double taxation conventions

1993_a___Peeters.pdf

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

1992_a___De_Clippel_1.pdf

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

1992_a___De_Clippel.pdf

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

1991_b___de_Baenst.pdf

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

1991_a___Haelterman.pdf

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

1990_b___Bailleux.pdf

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

1990_a___Hinnekens.pdf