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.
The New Portugal–UK Double Taxation Treaty: What You Need to Know
Portugal and the UK have signed a new double taxation treaty, introducing lower withholding taxes, updated rules on capital gains and pensions, and enhanced anti-abuse measures. The agreement brings greater clarity and opportunities for cross-border taxpayers.
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.