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As local and international tax regulations become more prescriptive, dealing with them in a cross-border context presents you with a significant challenge. The number and complexity of tax investigations conducted by authorities is rapidly escalating and the need for tax adjustments is rising accordingly. Our 350 tax lawyers are supported by strong technical tax intelligence teams that identify developments in tax law and policy affecting your business. This multi-disciplinary approach helps you develop robust structures that maximise tax effectiveness in alignment with your commercial strategy.

Whether you are a financial institution, multinational, fund, investor or high net worth individual, we understand your business and the tax pressures you face. Our teams work together across Europe and beyond in the key areas affecting your business including VAT, international taxation, transfer pricing, e-commerce, M&A and investment funds, tax planning and financing. Our experts can help you manage tax control cases and deal with tax authorities as well as manage tax litigation cases. The right tax advice can make a material difference to transaction costs and, in some cases, avert serious consequences.

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"The firm is responsive, practical and takes into account the specifics of our case."

Feedback from a client - Chambers Europe, 2017

"CMS gives high-quality tax advice in relation to mergers, restructurings, transfer pricing, and structured finance. Head of department Olivier Querinjean ‘gets straight to the point’."

Legal 500, 2017
March 2020
CMS Tax Glob­al Bro­chure
At the start of the 2020s, the roles of cor­por­ate tax plan­ning and reg­u­la­tion are un­der in­creas­ing scru­tiny as ques­tions of eth­ics and cor­por­ate cit­izen­ship con­tin­ue to rise up the com­mer­cial and trade policy agenda.Tax be­ha­viour is now a ma­jor fea­ture of cor­por­ate repu­ta­tion, with in­stant com­mu­nic­a­tion put­ting in­tense pres­sure on in­ter­na­tion­al com­pan­ies to pub­lish in­form­a­tion on how they meet their tax ob­lig­a­tions and man­age tax risks. The EU’s man­dat­ory re­port­ing re­quire­ments for cross-bor­der tax ar­range­ments (the DAC6 re­gime) carry heavy sanc­tions for non-com­pli­ance. With DAC6 be­com­ing fully ap­plic­able across the EU on 1 Ju­ly 2020, dis­clos­ure is a key is­sue for in­ter­me­di­ar­ies, tax­pay­ers and na­tion­al tax au­thor­it­ies.Fisc­al trans­par­ency and fair­ness are key con­cepts not just for en­ter­prises and in­di­vidu­als, but for the gov­ern­ments and fin­an­cial in­sti­tu­tions who com­pete to pro­mote and at­tract in­ter­na­tion­al trade and in­vest­ment. The G20/ OECD pro­ject to tackle base erosion and profit shift­ing (BEPS) has brought to­geth­er over 135 coun­tries in a col­lab­or­at­ive ef­fort to com­bat tax avoid­ance.Di­git­al­isa­tion is a key fo­cus of the BEPS pro­ject. As the glob­al di­git­al eco­nomy con­tin­ues to pro­duce new products, ser­vices and com­mer­cial prac­tices in every sec­tor, it raises a host of new ques­tions for in­ter­na­tion­al tax policies and struc­tures. On­line mar­kets and their tax im­plic­a­tions for do­mest­ic and cross-bor­der trans­ac­tions are hav­ing game-chan­ging ef­fects on how and where busi­ness is done.Many tax au­thor­it­ies are ramp­ing up their en­force­ment ac­tions, armed with stiffer pen­al­ties and a more tar­geted ap­proach to in­vest­ig­a­tions. The net res­ult? Tax­pay­ers of dif­fer­ent kinds – mul­tina­tion­als, fin­an­cial in­sti­tu­tions, funds, in­vestors and high net worth in­di­vidu­als – are fa­cing in­creased tax risks and pres­sures. The right ad­vice can make all the dif­fer­ence. Ex­perts can help you shape your strategy, man­age the risks and make the most of the op­por­tun­it­ies in the tax land­scape of the 2020s.
19 March 2019
What about cap­it­al gains on shares after Brexit?
Al­though the UK par­lia­ment ruled against the pos­sib­il­ity of a No-deal Brexit and voted for an ex­ten­sion of the Brexit dead­line, the out­come of the cur­rent UK polit­ic­al con­tro­versy re­mains far from cer­tain. Both busi­nesses and gov­ern­ments in the UK and the EU...
14 March 2019
What about VAT after Brexit?
Al­though the UK par­lia­ment ruled against the pos­sib­il­ity of a ‘no deal’ Brexit, the out­come of the cur­rent UK polit­ic­al con­tro­versy re­mains un­cer­tain. Both busi­nesses and gov­ern­ments in both Great Bri­tain and EU are pre­par­ing for every even­tu­al­ity, in­clud­ing...

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March 2020
CMS Tax Glob­al Bro­chure
08 July 2020
CMS Ex­pert Guide to cli­mate change tax re­forms and in­cent­ives
10 June 2020
Three new meas­ures to strengthen the li­quid­ity and solvency of busi­nesses...
To tackle the Cov­id-19 pan­dem­ic crisis, three new meas­ures to strengthen the li­quid­ity and solvency of busi­nesses in Bel­gi­um were sub­mit­ted to the fed­er­al par­lia­ment in a draft bill on 5 June 2020.  ...
16/12/2019
CMS as­sists the French group Mon­noyeur in the ac­quis­i­tion of Greenock
25 March 2020
CMS Ex­pert Guide to COV­ID-19 tax re­lief meas­ures
12 May 2020
In­terest de­duc­tion lim­it­a­tion: the im­pact of spe­cif­ic pay­ment terms on...
On 5 May 2020, the Bel­gian Gen­er­al Ad­min­is­tra­tion of Taxes is­sued an ad­dendum (cir­cu­lar 2020/C/62) to cir­cu­lar 2019/C/89 re­lat­ing to the grand­fath­er­ing clause on the lim­it­a­tion of in­terest de­duc­tion....
19/06/2019
European Com­mis­sion study on taxes in the field of avi­ation and their im­pact
27 July 2018
CMS Ex­pert Guide to trans­fer pri­cing doc­u­ment­a­tion
Are you look­ing for in­form­a­tion on trans­fer pri­cing doc­u­ment­a­tion? This CMS Ex­pert Guide provides you with everything you need to know.
07 April 2020
Coronavir­us crisis: Pre­lim­in­ary draft law on ur­gent tax meas­ures ap­proved
Fol­low­ing a pro­pos­al by the Min­is­ter of Fin­ance, the Coun­cil of Min­is­ters has ap­proved a pre­lim­in­ary draft law con­tain­ing vari­ous ur­gent tax meas­ures as a res­ult of the COV­ID-19 pan­dem­ic. The pre­lim­in­ary...
11/04/2019
CMS Bel­gi­um as­sisted Trans­port Fer­rovi­aire Hold­ing (an af­fil­i­ate of the...
19 April 2017
CMS Ex­pert Guide to trans­fer pri­cing doc­u­ment­a­tion re­quire­ments
This CMS Ex­pert Guide is an ex­cel­lent sup­port for in­ter­na­tion­al groups to man­age and se­cure their trans­fer pri­cing policy in an en­vir­on­ment where the pro­vi­sions of na­tion­al laws are far from be­ing har­mon­ised.
30 March 2020
Coronavir­us: crisis tax ex­emp­tion for de­pre­ci­ations on trade re­ceiv­ables
The Bel­gian Min­istry of Fin­ance has is­sued a Cir­cu­lar (Circ. 2020/C/45 of 23 March 2020) of­fer­ing an ad­di­tion­al sup­port meas­ure to pro­fes­sion­al tax­pay­ers who are suf­fer­ing far-reach­ing eco­nom­ic con­sequences...