10 Tax Rankings
Chambers 2023
9 Tax Rankings
Legal 500 2023
Band 1 Tax
Chambers 2023, Europe-wide
14 mars 2024 // Publication
After 218 years, dating back to the Napoleonic era, we are on track to a modernised Belgian Civil Code. The extensive Civil Code reform aims to suit the needs of the modern society by codifying or modernising backbone rules of the laws of property, evidence, obligation and contracts.
7 mars 2024 // Publication
UK Tax News is a round-up of recent UK tax developments relevant to large businesses.
In this week’s edition, we report on the Spring Budget delivered by the Chancellor. We have covered some interesting cases on the application of the Ramsay principle to defeat a dividend replacement avoidance scheme and on the trading status of a company for the purposes of entrepreneurs’ relief. Finally, we have reported on regulations made on NICs limits and thresholds for 2024-25 and the publication of updates to the Stamp Taxes manual for changes to the 1.5% charge.
1 mars 2024 // Publication
The Antwerp Tribunal of First Instance has clarified that payments to tax havens are tax-deductible if they are declared in the corporate tax return, stem from genuine transactions, and are not made through "artificial constructions" created to evade Belgian taxes (as opposed to foreign taxes).
29 février 2024 // Publication
UK Tax News is a round-up of recent UK tax developments relevant to large businesses.
In this week’s edition, we report on the enactment of the Finance Act 2024. We also report on an update on the transition from digital services tax to Pillar One and the OECD report on Amount B of Pillar One. We have covered HMRC’s new approach to providing clearance on termination payments, and its consultations on the Tax Administration Framework.
22 février 2024 // Publication
Our guide includes: consultation to re-introduce ET and EAT fees; EAT decision on age discrimination following LTIP changes; EAT decision on whistleblowing protection not extending to external applicants; paternity leave changes; draft Code of Practice on Dismissal and Re-engagement consultation response; New UK Corporate Governance Code and board Guidance; Ofwat consults on performance-related pay restrictions; ISS proxy policy and voting guidelines; FCA survey on non-financial misconduct; EBA Q&A and MRT deferred pay; new UK prospectus rules; and global share plans update.
14 février 2024 // Publication
UK Tax News is a round-up of recent UK tax developments relevant to large businesses.
In this week’s edition we report on the progress of the Finance Bill through Parliament. We also report on interesting cases on the tax treatment of the disposal of certain interests held by members of a mixed member UK LLP, an SDLT sub-sale scheme and on when the claimants in the FII group litigation had “constructive notice” for the purposes of determining applicable the limitation period.
1 février 2024 // Publication
UK Tax News is a round-up of recent UK tax developments relevant to large businesses.
In this week’s edition we report on the progress of the Finance Bill through Parliament. We report on interesting cases on the availability of a deduction for reimbursed travel expenses, whether a judicial ruling in a follower notice was “relevant” and the validity of double tax claims further to the Prudential litigation. We have covered the publication of a consultation on draft regulations for calculating PAYE liabilities where there is IR35 non-compliance and guidance on transfer pricing.
26 janvier 2024 // News
Linklaters is pleased to announce that the firm’s Latin America practice was honored with three LatinFinance Deal of the Year awards.
25 janvier 2024 // Publication
UK Tax News is a round-up of recent UK tax developments relevant to large businesses.
In this week’s edition we report on the progress of the Finance Bill through Parliament. We also report on two interesting cases: the remitted hearing on the application of IR35 to a tv presenter, and the validity of certain discovery assessments. We have covered the publication of a consultation on the tax simplification for alternative finance arrangements and HMRC’s publication of responses to its consultation on transfer pricing, permanent establishment and DPT reform.
25 janvier 2024 // Publication
On 29 December 2023, a law was published dealing with, amongst others, the tax aspects of reorganisations. The publication of the law follows the implementation of the EU Directive 2019/1023 by the law of 7 June 2023, introducing the new reorganisation procedures contained in this Directive in Belgian law.
This law also impacts the tax treatment of the reorganisation forms existing under Belgian law prior to the adoption of the Reorganisation Law, by providing deferred taxation of any debt waiver occurring in the framework of a reorganisation in the hands of a debtor company.
24 janvier 2024 // Deal
Linklaters has advised Marfrig Global Foods S.A., a global leader in the production of hamburger meat patties and one of the largest beef producers in the world, in connection with a $535 million syndicated term loan.
24 janvier 2024 // Publication
The program-law dated 22 December 2023 has radically changed the Belgian Controlled Foreign Company regime. In this newsletter, we summarize the main characteristics of the new regime – which is likely to have an important impact on multinational groups present in Belgium.
18 janvier 2024 // Publication
Our guide includes: consultation on code for fair allocation of tips; EAT decision on effect of agreed contractual termination payment on tribunal award; provisional agreement on new EU Directive for gig economy workers; retained EU law reforms come into effect; HPC report on CEO:employee pay ratios; High Pay Hour 2024; LGIM’s updated executive pay principles; the Corporate Sustainability Due Diligence Directive; proposed UK listing regime changes: Incentives aspects; updated HMRC share plans guidance.
18 janvier 2024 // Publication
UK Tax News is a round-up of recent UK tax developments relevant to large businesses.
In this week’s edition we report on the progress of the Finance Bill through Parliament. There have been some interesting cases on the meaning of the term “incidental” and the validity of certain discovery assessments and the admissibility of certain evidence. We also report on HMRC’s publication of guidance on first-year allowances claimed by partnerships with corporate members and the entry into force of the UK/Switzerland Convention on Social Security Coordination.
10 janvier 2024 // Publication
The Belgian Supreme Court ruled on 30 November 2023 that the Court of Appeal of Ghent has rightfully applied the EU principle of prohibition of abuse to deny a withholding tax exemption on a dividend distribution by a Belgian company to an intermediate Luxembourg holding company on the basis of the EU Parent-Subsidiary Directive. This milestone judgement might impact dividend distributions to holding companies and sets a precedent that could reshape tax planning strategies.
8 janvier 2024 // Publication
Beginning of January is always the right moment to reflect on recent developments and their impact in the near future, so let’s focus on one of the most attractive legislations in Luxembourg, the law on financial collateral arrangements dated 5 August 2005 (the “Financial Collateral Law”) and on the question as to whether the recent law dated 7 August 2023 on modernisation of bankruptcy law and introduction of restructuring measures in Luxembourg (the “Restructuring Law”) cuts across the solutions of the Financial Collateral Law.
4 janvier 2024 // Publication
UK Tax News is a round-up of recent UK tax developments relevant to large businesses.
In this week’s edition we report on the announcement of the Spring Budget 2024 and the progress of the Finance Bill through Parliament. There have been some interesting cases including on the tax treatment of certain tax-advantaged partner incentive schemes and the application of the UK-Mauritius double tax treaty to a tax avoidance scheme. We have also covered HMRC’s publication of its response to the consultation on the VAT treatment of fund management and new guidance on Pillar 2.
19 décembre 2023 // Publication
On Thursday, December 14, the United States Department of the Treasury and the Internal Revenue Service released proposed regulations relating to the advanced manufacturing production tax credit under Section 45X of the Internal Revenue Code (the “Section 45X credit”). This guidance (the “Proposed Regulations”) is the first of its kind interpreting the Section 45X credit and provides much-anticipated assistance to taxpayers.