Filip Debelva

Filip Debelva
KU Leuven | ku leuven · Tax Law Institute

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11
Publications
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21
Citations

Publications

Publications (11)
Article
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The European Commission has recently published its proposal for a Council Directive on Double Taxation Dispute Resolution Mechanisms. The authors conclude that this proposal aptly takes into account the position of both the taxpayer and the tax authorities.
Article
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The overall aim of this article is to analyse the taxpayers' rights to confidentiality and privacy in exchange of information including the new global standard of automatic exchange of information. Section 2 will analyse the state of the art regarding the right to privacy and confidentiality in the OECD bilateral and multilateral instruments, in th...
Article
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In this article, the authors examine the requirements contained within Article 26 OECD Model. The focus lies on the scope of the article and the principles of relevance, subsidiarity, sovereignty and reciprocity, and the limitations relating to trade secrets and information contrary to public policy.
Article
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Er is ophef gerezen over de vraag of men aan de kaaimantaks kan ontsnappen door gebruik te maken van dubbelstructuren. In een vorige bijdrage hebben wij dubbelstructuren benaderd vanuit de notie ‘oprichter’ (zie Fisc. Act. 2016, 27/1). Het is echter ook mogelijk om dergelijke structuren binnen het toepassingsgebied van de kaaimantaks te brengen met...
Article
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Recent is in de media herhaaldelijk gewezen op een “loophole, zo groot als een boulevard” in de kaaimantaks. Dat achterpoortje zou erin bestaan dat dubbelstructuren ontsnappen aan de doorkijkbelasting. De minister van Financiën deelt die mening niet, en stelt dat dubbelstructuren wel degelijk getroffen worden door de taks, ook in zijn huidige vorm....
Article
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This article summarizes the findings of Seminar K (Practical protection of taxpayers in the tax litigation process) held on 3 September 2015 at the 69th Congress of the International Fiscal Association (IFA) in Basel. The article focuses on the differences between legal systems with regard to pre-trial proceedings and expert evidence.
Article
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EU Member States are confronted with a plethora of rules regarding the international exchange of information, mostly due to the adoption of automatic exchange of information as the new standard. The authors provide an overview of the recent developments and examine the recent instruments issued by the EU, OECD and the US. Afterwards, the applicatio...
Article
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With the adoption of a new general anti-abuse rule in the EU Parent-Subsidiary Directive (2011/96), the EU legislator has reinforced the position of EU Member States in countering abusive practices. This is the second amendment in a short period, which follows the adoption of the " anti-hybrid " provision. In this article, the authors discuss the n...
Article
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In the light of the much-discussed BEPS report, the OECD proposes to implement more effective anti-avoidance measures to be included in international instruments. Limitations on Benefits (LOB) rules are mentioned as one of the possible anti-treaty abuse rules. The compatibility of these clauses with the EU law can be questioned. The purpose of this...
Article
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Na de invoering van de ‘antihybrid’-regel is recent een voorstel aangenomen om een algemene antimisbruikregel op te nemen in de moeder-dochterrichtlijn. De bepaling blijkt een zeer ruim toepassingsgebied te hebben met mogelijks verregaande gevolgen.

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