Domestic anti-abuse rules and treaty override

Date: 7 December 2016

Venue: University of Antwerp - Stadscampus - R012 - Grote Kauwenberg 18 - 2000 Antwerpen (route: UAntwerpen, Stadscampus)

Time: 9:00 AM - 11:00 AM

Organization / co-organization: Antwerp Tax Academy

Short description: 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?

Entrance fee: Price: € 25 for both lectures, €15 for one lecture. Students: free entrance