Constitutional Court gives foreign (inheritance) tax credit

In a decision of 3 June 2021, the Constitutional Court ordered a major change of the Belgian inheritance tax code, or rather the three regional inheritance tax codes. The Court …

France Upholds Broad Interpretation of Permanent Establishment

In a recent landmark decision, the French Supreme Administrative Court has ruled that a French company can qualify as a dependent agent, and as such be the permanent establishment of …

The US ends corporate anonymity

Shell companies that conceal the identity of a company’s true owners facilitate crime and corruption. Most countries have put an end to such anonymity. The U.S.A. has finally followed suit by adopting the Corporate Transparency Act that obliges the true beneficiaries to disclose their identity.

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