Domestic anti-abuse rules and treaty override
7 December 2016
University of Antwerp - Stadscampus - R012 - Grote Kauwenberg 18 - 2000 Antwerpen (route: UAntwerpen, Stadscampus
9:00 AM - 11:00 AM
Organization / co-organization:
Antwerp Tax Academy
Morning lecture by Antwerp Tax Academy
Speakers - Daniel Smit, Professor Tilburg University, Director Ernst & Young Netherlands and
Koen Morbée, Partner Tiberghien
Recent years countries have introduced many domestic anti-abuse rules to mitigate tax avoidance.
Also in Belgium the general anti-abuse rule has been strengthened. How does this provision compare with Dutch anti-avoidance rules and principles? Do domestic anti-abuse rules and principles prevail over treaties?
Price: € 25 for both lectures, €15 for one lecture. Students: free entrance