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In an international context, double taxation agreements (DTAs) aim to avoid companies and private individuals being taxed twice on the same income. These bilateral agreements between countries have been signed

On 31 January 2022, the Ministry of Finance of the United Arab Emirates (UAE) announced the introduction of a Federal Corporate Income Tax (CIT) on business profits. The new corporate

Belgium has introduced a new special tax regime for foreign executives and researchers. The old regime was based on an administrative tolerance that dates back to 1983, and was in

If you rent out a house or an apartment in Belgium, this service is normally exempt from VAT. This means that the owner is not allowed to charge VAT on

Belgium has introduced the EU Intra-Company Transfer (ICT) permit on 16 December 2021. All EU Member States have now implemented the Directive, except for Denmark and Ireland who opted out.

The Belgian Government has announced some significant changes to the existing special tax regime for foreign executives. The new rules will apply as of 1 January 2022. The current regime

Belgian companies currently pay a 25% corporate tax on their earnings (or 20% on the first €100,000 of taxable profit if they qualify as an SME), and an additional 30%

The end of the year is almost there, which means that individual taxpayers in Belgium have about two weeks left to optimize their tax situation for 2021. With these tips,

If you employ staff in Belgium, you are normally liable for a 25% social security contribution on top of the gross salary. The employee’s gross salary itself is subject to

If you have worked or currently are working in Belgium, and pay into Belgian social security, you are entitled to a Belgian state pension when you retire. In addition to

Early October 2021, Hong Kong was added to the European Union’s ‘grey list’ of non-cooperative tax jurisdictions. This means that the EU considers Hong Kong’s territorial tax system to potentially

AIJA is the International Association of Young Lawyers and the only global association devoted to both lawyers and in-house counsel. It is committed to defend and take active part in

With a significant increase in teleworking, the Belgian tax authorities want to get a clearer picture of the different reimbursements of expenses by employers to their employees. As an employer,

For those who own real estate abroad: now is the time to submit your mandatory report. The deadline is on 31 December 2021.   If you are a Belgian tax resident

The Belgian and Luxembourg authorities have recently announced to further relax the so-called ‘24-day rule’. The new agreement will apply as from 1 January 2022 (tax year 2023). In general,

Under certain conditions, Belgian taxpayers can benefit from a very favourable tax regime for personal income resulting from the transfer or assignment of copyrights. Although this was initially only intended

This summer, the Olympic Games took place in Tokyo, Japan, bringing together around 11,000 athletes from all over the world. The Belgian delegation counted 121 athletes – the biggest one