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Philippe Lion

Philippe Lion is a senior counsel in the Tax Practice Group of the Brussels office. He was the head of the Firm's EMEA Tax Practice Group from 2010 to 2016. Prior to that, he headed the EMEA Tax Transaction Subgroup for three years.
Before joining Baker McKenzie in 2003, Philippe worked for more than 10 years in the tax department of a Big Four firm, including on an 18-month secondment to its Frankfurt office.
For more than 20 years, Philippe has been a lecturer on International Tax Law at the Tax Management Program of the Solvay Brussels School of Economics and Management.
Philippe writes about domestic and international tax matters and has published landmark articles in relation to Belgian anti-avoidance provisions and the Belgian participation exemption regime.
EU flag in front of parliament

At the end of last year, the Belgian Parliament adopted a new Program law, which includes new rules on the controlled foreign company regime in Belgium applicable as of tax assessment year 2024.
In this webinar, we briefly explain the new rules, how they will impact you, and what the remaining uncertainties are.

On 25 May 2018, the Council of the European Union adopted a directive on the mandatory disclosure and exchange of cross-border tax arrangements. This is the sixth update of the Directive on Administrative Cooperation, therefore referred to as ‘DAC6’ and the disclosure regime is now live.
Under the new rules, intermediaries such as lawyers, tax advisors, and accountants that design, promote or implement certain ‘arrangements’, or that provide advice in relation to such arrangements, are required to report them to tax authorities.

Following a recent announcement of the European Commission’s proposal for a three-month deferral of reporting deadlines under the new DAC6 mandatory disclosure regime in the EU and UK, the Committee of the Permanent Representatives of the Governments of the Member States to the European Union (COREPER) has now reached an agreement on a revised proposal which could possibly defer the reporting deadline for six months. On the basis that the draft Directive, once approved, may be adopted at the discretion of each member state, it is imperative that businesses do not delay in preparing to meet their existing compliance obligations should reporting dates not be deferred (or not be deferred in all Member States where they operate).