Insights Across Borders
Our members share updates, reflections, and guidance on the evolving tax landscape — from legislative developments and case law to international structuring and cross-border insights.
Each article is contributed by a member of the L&N network and reflects both technical excellence and practical experience in jurisdictions around the world.
Tax Regime Comparison for Holding Companies
A detailed comparison of holding company tax regimes in six jurisdictions, covering corporate tax rates, dividend exemptions, and more.
Taxation of a Secondary Residence in France Held by a Belgian Resident
Belgian residents with a second home in France: here’s what you need to know about taxation and cross-border rules, as explained by L&N experts.
New France–Belgium Tax Treaty (Part III): Wealth Tax (IFI) & Anti-Abuse Clauses
In this final part, we look at how France and Belgium will handle wealth tax and anti-abuse enforcement under their new treaty.
New France–Belgium Tax Treaty (Part II): Dividends, Interests & Capital Gains
The second part of our France–Belgium treaty alert explores cross-border treatment of dividends, interests, and capital gains.
New France–Belgium Tax Treaty (Part I): Real Estate & Treaty Overview
France and Belgium have signed a modernised tax treaty. Discover the first key updates around real estate and residency.
Invoicing Rules for VAT Across Jurisdictions: A Country-by-Country Summary
L&N members share invoicing rules for VAT compliance across seven jurisdictions, including EU and U.S. standards.
COVID-19 & Transfer Pricing: Adapting Benchmarks and Documentation in France
COVID-19 forced French businesses to rethink their transfer pricing benchmarks — and strengthen both documentation and contractual safeguards.
COVID-19: L&N Publishes Emergency Tax Measures Across 10 Jurisdictions
L&N members publish a cross-border report detailing Covid-19 tax emergency measures across 10 countries.
Tax Credit on French Dividends Reaffirmed for Belgian Residents
A Belgian court confirms that tax credits under the France–Belgium Tax Treaty must be applied — even if not supported by domestic law.
French and Belgian Members Co-Author Article on Transfer Pricing Between Jurisdictions
A recent publication on France–Belgium transfer pricing reflects the close collaboration between L&N members across jurisdictions.
France Adopts Withholding Tax for Personal Income
France has introduced a withholding tax system for personal income, aligning its approach with most European countries.