Every year, the Practicing Law Institute (PLI) in New York publishes its Corporate Tax Practice Series. The Series is a multivolume compendium of U.S. corporate tax law, that can easily be found in the libraries of most U.S. law firms and major corporations.

Last month, a 20-chapter Treatise entitled “Outbound acquisitions: Tax Planning for European Expansion in a Changing Landscape (2022)” was delivered to PLI for inclusion in its Corporate Tax Practice Series. The Treatise offers a holistic examination of cross border tax planning for U.S. companies expanding into Europe.

Werner Heyvaert and Vicky Mohammad Sheikh wrote the Belgium chapter of the Treatise. They focus on the use of Belgian holding companies, but also on recent international and European initiatives, such as the OECD’s BEPS action plan and the E.U.’s ATAD I and II.

Click here to read the Belgian chapter.

© Practising Law Institute. Reprinted from the PLI Publication, The Corporate Tax Practice Series 2022 (Item #333961)

AKD Benelux Lawyers thanks the U.S. law firm Ruchelman P.L.L.C. for compiling the Treatise and editing the Belgian chapter