{"id":3865,"date":"2022-04-13T19:52:55","date_gmt":"2022-04-13T17:52:55","guid":{"rendered":"https:\/\/malherbe.law\/?page_id=3865"},"modified":"2022-04-13T19:53:36","modified_gmt":"2022-04-13T17:53:36","slug":"publicaties-philippe-malherbe-esq","status":"publish","type":"page","link":"https:\/\/malherbe.law\/index.php\/nl\/publicaties-philippe-malherbe-esq\/","title":{"rendered":"Publicaties Philippe Malherbe Esq."},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"3865\" class=\"elementor elementor-3865\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d924722 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d924722\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9b5d805\" data-id=\"9b5d805\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f503756 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f503756\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-27e8c89\" data-id=\"27e8c89\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-769e414 elementor-widget elementor-widget-heading\" data-id=\"769e414\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\">Publicaties Philippe Malherbe Esq.<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3eeefab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3eeefab\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ae23d03\" data-id=\"ae23d03\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d314fa8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d314fa8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3a0fd88\" data-id=\"3a0fd88\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-12c41bf elementor-widget elementor-widget-text-editor\" data-id=\"12c41bf\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><strong><em>Pr\u00e9cis \u2013 Imp\u00f4t des soci\u00e9t\u00e9s<\/em><\/strong><em>, 2<sup>nd<\/sup> edition, (with J. Malherbe, M. Dewolf, J. Thilmany\u00a0 and Ch. <\/em><em>Schotte<\/em><em>)<\/em><strong><em>\u00a0\u00a0\u00a0\u00a0<\/em><\/strong><strong><em>\u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/em><\/strong><\/p><p><strong><em>Introducci\u00f3n a la Tributaci\u00f3n de las Rentas internacionales <\/em><\/strong><em>(translated by C. J. Plazas Molina, N. de Brigard, M. Vargas Pinz\u00f3n, M. A. Plazas Vega), Bogota: Instituto Colombiano de Derecho Tributario, 2021, 276 p.<\/em><em>\u00a0<\/em><\/p><p><strong><em>Introduction au Droit fiscal international <\/em><\/strong><em>(translated by\u00a0O. Malherbe), Bruylant, 2020, 224 p.<\/em><\/p><p><strong><em>Droit des Soci\u00e9t\u00e9s &#8211; Pr\u00e9cis <\/em><\/strong><strong><em>&#8211; Droit europ\u00e9en &#8211; Droit belge,<\/em><\/strong><em> 5<sup>th<\/sup> edition (with Malherbe, Y. De Cordt <\/em><em>and<\/em><em> Ph. Lambrecht), <\/em><em>Bruylant, 2020, 1.212 p.<\/em><\/p><p><strong><em>Introduction to International Income Taxation, <\/em><\/strong><em>Brussels: Bruylant, 2020, 209 p.<\/em><em>\u00a0<\/em><\/p><p><strong><em>Elemente de Drept fiscal international <\/em><\/strong><em>(translated by\u00a0M. Buliga, M. Cotrut, R. Bufan), Bucarest\u00a0: Ed. Harmangiu, 2017, 213 p.<\/em><em>\u00a0<\/em><\/p><p><strong><em>Elements de Droit fiscal international <\/em><\/strong><em>(translated by\u00a0O. Malherbe)<\/em><em>, <\/em><em>Bruylant, 2015, 219 p.<\/em><\/p><p><strong><em>Elements of International Income Taxation, <\/em><\/strong><em>Brussels: Bruylant, 2015<\/em><em>, <\/em><em>194 p.<\/em><\/p><p><strong><em>Droit des Soci\u00e9t\u00e9s &#8211; Pr\u00e9cis <\/em><\/strong><strong><em>&#8211; Droit europ\u00e9en &#8211; Droit belge<\/em><\/strong><em> (with Malherbe, Y. De Cordt and Ph. Lambrecht), Bruylant, 4<sup>th<\/sup> ed., 2011, xv + 1.530 p.<\/em><\/p><p><strong><em>Tax<\/em><\/strong><strong><em> Amnesties (<\/em><\/strong><em>with Malherbe e.a.), Alphen aan den Rijn, Wolters Kluwer, 2011, xxi + 237 p.<\/em><\/p><ul><li><strong><em>Business Operations in Belgium<\/em><\/strong><em>, <\/em><em>(with Malherbe, H. Verstraete, P. Faes), Tax Management Foreign Income Portfolio 953-3rd, Washington, D.C. : Bureau of National Affairs, 2011.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><strong><em>Droit des Soci\u00e9t\u00e9s &#8211; Pr\u00e9cis <\/em><\/strong><strong><em>&#8211; Droit communautaire &#8211; Droit belge<\/em><\/strong><em> (with Malherbe, Y. De Cordt and Ph. Lambrecht), Bruylant, 3<sup>rd<\/sup> ed., 2009, xv + 1.498 p.<\/em><\/li><\/ul><p><strong><em>\u00a0<\/em><\/strong><\/p><ul><li><strong><em>Direct Taxation in the Case-Law of the European Court of Justice, <\/em><\/strong><em>(<\/em><em>with Malherbe, I. Richelle and E. Traversa), Larcier, 2008, 336 p.<\/em><\/li><\/ul><p><strong><em>\u00a0<\/em><\/strong><\/p><ul><li><strong><em>Droit des Soci\u00e9t\u00e9s &#8211; Pr\u00e9cis <\/em><\/strong><strong><em>&#8211; Droit communautaire &#8211; Droit belge<\/em><\/strong><em> (with Malherbe, Y. De Cordt and Ph. Lambrecht), Bruylant, 2<sup>nd<\/sup> ed., 2006, xvii + 1.348 p.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><strong><em>Droit des Soci\u00e9t\u00e9s &#8211; Pr\u00e9cis <\/em><\/strong><strong><em>&#8211; Droit communautaire &#8211; Droit belge<\/em><\/strong><em> (with Malherbe and Ph. Lambrecht), Bruylant, 2005, xxi + 1.203 p.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><strong><em>Les Soci\u00e9t\u00e9s commerciales<\/em><\/strong><strong><em>. Des lois coordonn\u00e9es au code des soci\u00e9t\u00e9s<\/em><\/strong><em>, Dossier du Journal des Tribunaux, 2<sup>\u00e8<\/sup> \u00e9d., Bruxelles : Larcier, 2002, 256 p. (seul pour la 2<sup>\u00e8<\/sup> \u00e9dition).<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><strong><em>Les Soci\u00e9t\u00e9s commerciales<\/em><\/strong><strong><em>. Lois des 7 et 13 avril 1995<\/em><\/strong><em>, Dossier du Journal des Tribunaux, Bruxelles : Larcier, 1996, 222 p. (with J.-M. Gollier).<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><p><em>\u00a0<\/em><\/p><p><span style=\"text-decoration: underline;\"><strong><em>Articles or parts of books<\/em><\/strong><\/span><\/p><p><strong><em>\u00a0<\/em><\/strong><\/p><p><strong><em>Signed alone (<\/em><\/strong><strong><em>lxvi<\/em><\/strong><strong><em>)<\/em><\/strong><\/p><h2><a name=\"_Toc4395731\"><\/a><em>\u00a0<\/em><\/h2><ul><li><em>\u00ab\u00a0Ex nunc in fiscalibus\u00a0\u00bb, Festschrift Prof. Dr. Werner Ebke, 2021, forthcoming<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab Chapitre 10 &#8211; La liquidation des soci\u00e9t\u00e9s \u00bb in E.-J. Navez (dir.), La fiscalit\u00e9 des revenus en pratique, Bruxelles, Larcier, 2021, p. 669-673<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab Chapitre 9 &#8211; La transmission des entreprises \u00bb in E.-J. Navez (dir.), La fiscalit\u00e9 des revenus en pratique, Bruxelles, Larcier, 2021, p. 657-668<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab Editorial &#8211; De la bonne foi de l&rsquo;administrateur \u00bb, RPS-TRV, 2020\/8, p. 959-960. <\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0L\u2019Amendement: Pour l\u2019existence effective de l\u2019interdiction professionnelle en cas de faillite\u00a0\u00bb, TRV-RPS, 2019, pp. 340-342.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab De l\u2019abus fiscal et de l\u2019abus en droit fiscal \u00bb, Journal de Droit Fiscal, 2019\/7-8, p. 193-222. <\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Abuse of Law in Belgian Tax Law\u00a0\u00bb, REIDF 2018\/4, pp. 501-511.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0De l\u2019utilit\u00e9 de l\u2019uniformit\u00e9 &#8211; Illic\u00e9it\u00e9 de l\u2019agr\u00e9ment fiscal pr\u00e9alable des fusions internationales ?\u00a0\u00bb, TRV-RPS, 2018, pp. 542-548.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Dividendes : double imposition et non-imposition\u00a0\u00bb, TRV-RPS, 2018, p. 17-28.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Arr\u00eat \u00ab\u00a0Berlioz\u00a0\u00bb\u00a0: contester la pertinence vraisemblable des renseignements fiscaux \u00e0 \u00e9changer\u00a0\u00bb, JDE, 2017\/9, p. 361-363.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Les d\u00e9cisions anticip\u00e9es fiscales en Belgique\u00a0\u00bb, in Th. Lambert (coord.), Rescrit, ruling et transparence, Larcier, 2017, pp. 93-109.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Les d\u00e9cisions anticip\u00e9es fiscales en Belgique\u00a0\u00bb, REIDF, 2017\/1, pp. 50-57.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Eluder la responsabilit\u00e9 solidaire du dirigeant en mati\u00e8re de TVA\u00a0\u2013 Note sous Cassation, 11 mars 2016 \u00bb, TRV-RPS, 2016, p. 1106-11I1.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0L\u2019impossible inaction et la gestion journali\u00e8re\u00a0\u2013 note sous Civ. Hainaut, division Charleroi, 29 janvier 2016, TRV-RPS, 2016, p.1016-1020.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0L\u2019Amendement\u00a0\u00bb, TRV-RPS, 2016, p. 821-823.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Les attraits \ufb01scaux de la Belgique : chant des sir\u00e8nes ou corne de brume ? \u00ab\u00a0Quelques r\u00e9flexions sur l\u2019abus fiscal international\u00a0\u00bb, REIDF, 2015\/2, pp. 261-273. <\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em> Traversa (dir.), Fiscalit\u00e9 des Entreprises \u2013 Questions d\u2019actualit\u00e9, Larcier, 2015, pp. 223-250.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Arr\u00eat \u00ab Test Claimants FII \u00bb &#8211; Le remboursement des imp\u00f4ts ill\u00e9galement per\u00e7us\u00a0\u00bb, J.D.E. 2014, pp. 152-155.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Le partage d\u2019une assiette fiscale &#8211; L\u2019interaction entre la taxation f\u00e9d\u00e9rale et communale des revenus &#8211; Le cas de la Belgique\u00a0\u00bb,<\/em> <em>-C. Martinez<\/em> <em>(ed.),\u00a0 L&rsquo;autonomie financi\u00e8re territoriale &#8211; Un paradigme plan\u00e9taire r\u00e9visit\u00e9<\/em><em>, <\/em><em><em>L\u2019Harmattan,\u00a0 2014, pp. 163-190.<\/em><\/em><\/li><\/ul><ul><li><em>\u00ab\u00a0Fraude fiscale simple et blanchiment: Un glissement malsain?\u00a0\u00bb, Docclo (ed.),\u00a0 Alabaster 1938-2013, Anthemis, 2013, pp. 567-587.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Action et d\u00e9saveu\u00a0\u00bb, Liber Amicorum Georges-Albert Dal, Larcier, 2013, pp. 631-636.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Taxation du return transfrontalier sur actions \u00bb, <\/em><em> Traversa et I. Richelle (coord.), Fiscalit\u00e9 internationale en Belgique &#8211; Tendances r\u00e9centes, Larcier, 2013, pp. 131-148.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0L\u2019organe social et la dette fiscale impay\u00e9e\u00a0\u00bb, note sous Gand 23 mai 2011,<\/em> <em>P.S., 2013, pp. 79-101.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Les modes d\u2019exercice des professions juridiques &#8211; Rapport national belge\u00a0\u00bb,<\/em><em> Journ\u00e9es internationales 2011 : Les professions juridiques (Cambodge et Vietnam), <\/em><em>Association Henri Capitant, \u00e0 para\u00eetre.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Belgian Report\u00a0\u00bb, E. Wymeersch (ed.), <\/em><em>Alternative Investment Fund Regulation<\/em><em>, Kluwer Law International, 2012, pp. 37-58.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0L\u2019appel, l\u2019indivisibilit\u00e9 et les mandataires de justice\u00a0\u00bb, Note sous Cass., 2 septembre 2011, R.P.S., <\/em><em>2011, pp. 411-421. <\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Introduction\u00a0\u00bb, E. <\/em><em>Traversa, \u00c9.-J. Navez<\/em><em> (eds.)<\/em><em>, <\/em><em>Les r\u00e9organisations de soci\u00e9t\u00e9s &#8211; Actualit\u00e9s en droit des soci\u00e9t\u00e9s, droit fiscal, droit comptable et droit social, Anthemis<\/em><em>, 2011, <\/em><em> 7-12.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Le droit de poser des questions&#8230; et d\u2019obtenir des r\u00e9ponses\u00a0?\u00a0\u00bb, Th. <\/em><em>Tilquin, V. Simonart<\/em><em> (eds.), Les assembl\u00e9es g\u00e9n\u00e9rales \u2013 Loi concernant l\u2019exercice de certains droits des actionnaires de soci\u00e9t\u00e9 cot\u00e9es, Larcier, 2011, pp.105-119.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0All\u00e8gements et d\u00e9veloppements en mati\u00e8re de fusions\u00a0\u00bb, <\/em><em> De Cordt \/<\/em><em>A.-P. Andr\u00e9-Dumont <\/em><em>(eds.)<\/em><em>, <\/em><em>Droit des soci\u00e9t\u00e9s \u2013 mill\u00e9sime 2011,<\/em> <em>Larcier,<\/em><em> 2011, <\/em><em>pp.<\/em><em> 341-360.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u201cThe Regulation of Private Equity, Hedge Funds and State Funds\u201d, E. <\/em><em>Dirix \/Y.-H. Leleu<\/em><em>, The Belgian Reports at the Congress of Washington of the International Academy of Comparative Law, Bruylant, 2011, pp. 447-473.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Belgium\u00a0\u00bb, in R. <\/em><em>Saunders<\/em><em>, International Tax Systems and Planning Techniques, Londres, Sweet &amp; Maxwell, 2010, xxvi + 1.132 p., pp 83-118.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0La gestion du patrimoine de l\u2019artiste \u2013 Apr\u00e8s-demain l\u2019\u00e9ternit\u00e9\u00a0\u00bb, L&rsquo;art et le droit,\u00a0 Bruxelles, Larcier, Jeune Barreau, 2010, pp. 161-176.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0De la mat\u00e9rialit\u00e9 de l\u2019indivisibilit\u00e9\u00a0\u00bb, note sous Cass., 24 janvier 2004, R.P.S., 2010, pp. 188-196.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u201ePublizit\u00e4t aus belgischer und franz\u00f6sischer Sicht\u201c, in W. <\/em><em>Ebke\/A. M\u00f6hlenkamp<\/em><em> (Ed.), Rechnungslegung, Publizit\u00e4t und Wettbewerb, Baden-Baden: Nomos, 2010, pp. 81-107.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Les dirigeants responsables de dettes tributaires\u00a0\u00bb, R.P.S., 2007, pp. 373-397.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>(offre publique d\u2019acquisition, recours contre les sanctions et le refus d\u2019approbation de la CBFA), Note sous Bruxelles, 19 janvier et 10 f\u00e9vrier 2006, R.P.S., 2007, p. 276-290.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0L\u2019obligation d\u2019\u00e9tablir des listes d\u2019initi\u00e9s et de d\u00e9clarer ou notifier des transactions\u00a0\u00bb, R.P.S., 2006, pp. 437-451.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Du liquidateur garanti probe\u00a0\u00bb, J.T., 2006, pp. 753-755.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0La soft law ou la mort de Kelsen?\u00a0\u00bb,\u00a0 Revue de droit international et de droit compar\u00e9, 2006, p. 137.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Les comp\u00e9tences\u00a0directes de la Cour d&rsquo;appel\u00a0: concurrence, finance, \u00e9nergie, t\u00e9l\u00e9communications, &#8230;\u00a0\u00bb,\u00a0Le tribunal de commerce\u00a0: Proc\u00e9dures particuli\u00e8res et recherche d\u2019efficacit\u00e9,\u00a0 Bruxelles, Jeune Barreau, 2006, pp. 243-283. <\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0R\u00e9ception de la soci\u00e9t\u00e9 anonyme au Conseil\u00a0\u00bb, Liber Amicorum Jacques Malherbe, Bruxelles, Bruylant, 2006, pp. 701-719.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Le r\u00e9gime fiscal communautaire des r\u00e9organisations de soci\u00e9t\u00e9s\u00a0\u00bb, J.T.D.E., 2005, pp. 257-261.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Le capital lib\u00e9r\u00e9 des soci\u00e9t\u00e9s unipersonnelles selon les nouveaux articles 213 et 223 du Code des Soci\u00e9t\u00e9s\u00a0: inefficace et discriminatoire\u00a0?\u00a0\u00bb, R.P.S., 2005, 140-151.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Le secret bancaire dans la soci\u00e9t\u00e9 de l\u2019information\u00a0\u00bb, note sous Cass., 1<sup>er<\/sup> octobre 2004, R.D.C.B., 2005, pp. 289-296.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Fiscalit\u00e9 de la soci\u00e9t\u00e9 europ\u00e9enne\u00a0\u00bb, La soci\u00e9t\u00e9 europ\u00e9enne &#8211; Actes du Colloque du Centre d\u2019Etudes Jean Renauld, Bruylant, 2005, 299 p., pp. 257-279.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0L\u2019int\u00e9gration fiscale en Belgique\u00a0\u00bb, Ann. Dr. Lv. 2003, pp. 77-93.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Trends In Company Taxation\u00a0: Single Or Double Taxation &#8211; Rapport Belge\u00a0\u00bb, 57\u00e8 Congr\u00e8s de l\u2019International Fiscal Association, Sydney, 2003, LXXXVIIIa Cah.Dr. Fisc.Int. 2003, pp. 191-206.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0R\u00e9gularisations hors DLU\u00a0: la DLU est-elle la panac\u00e9e\u00a0?\u00a0\u00bb, R.G.C.F., 2004, pp. 9-22.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0R\u00e9flexions sur le r\u00e9gime fiscal de la Societas Europaea\u00a0\u00bb, M\u00e9langes John Kirkpatrick, Bruxelles, Bruylant, 2004, pp. 575-595.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>(Exclusion pour juste motifs et usufruit) Observations sous Comm. Mons (Pr\u00e9s.), 16 mars 2001, R.P.S., 2001, pp. 200-213.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Dispositions de droit des soci\u00e9t\u00e9s des lois de 1997 sur les concordat et faillites\u00a0\u00bb, R.P.S. 1999, pp. 273-285.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Vers un droit fiscal \u00e0 visage humain ?\u00a0\u00bb, M\u00e9langes Michel Waelbroeck, Bruylant, 1999, <\/em><em> II, pp. 1193-1216<\/em><em>.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Les plans d\u2019option sur actions\u00a0\u00bb, La Participation financi\u00e8re des travailleurs dans les soci\u00e9t\u00e9s commerciales, Actes du Colloque du 6 mars 1998 du D\u00e9partement de droit \u00e9conomique et social de la Facult\u00e9 de droit de l\u2019U.C.L., Bruxelles, Bruylant, 1998, pp. 251-268.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Des justes motifs\u00a0\u00bb, note sous Commerce Bruxelles, 4 novembre 1996 et Commerce Verviers, 31 juin 1997, R.P.S., 1997, pp. 280-289.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Unicit\u00e9 ou dualit\u00e9 des bilans comptable et fiscal en droit belge et en droit compar\u00e9 fran\u00e7ais et n\u00e9erlandais\u00a0\u00bb, Financial Accounting and Auditing in Global Capital Markets, 120-125, Wirtschaftspr\u00fcfer-kammermitteilungen, Sonderheft 1997.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>Belgium, in R. Saunders (Ed.) : International Tax Systems and Planning Techniques, FT Law &amp; Tax, 1998.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Le R\u00e9gime des revenus d\u00e9finitivement tax\u00e9s apr\u00e8s la loi du 20 d\u00e9cembre 1995\u00a0\u00bb, R.G.F., 1996, pp. 122-133. <\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0La Proc\u00e9dure fiscale : Quelques modifications r\u00e9centes\u00a0\u00bb, in M. <\/em><em>De Wolf (<\/em><em>): Regards fiscaux sur la quarante-huiti\u00e8me l\u00e9gislature, Bruylant, 1995, 301-328.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Les Intercommunales et la T.V.A.\u00a0\u00bb, Les Intercommunales \u00e0 l&rsquo;heure des R\u00e9gions, 1994, Ciriec, Actes du colloque des 1 et 8 mars 1994.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Int\u00e9r\u00eats d&rsquo;avances et loyers per\u00e7us par les administrateurs ou associ\u00e9s\u00a0\u00bb, J.D.F., 1993, pp. 5-16.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0International Exchange of information between tax administrations, A view from Belgium\u00a0\u00bb, International Lawyer, 1992, pp. 367-386.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Le Contr\u00f4le de l&rsquo;imp\u00f4t dans le contexte europ\u00e9en\u00a0\u00bb, J.D.F., 1991, p. 321-346.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>Note sous Anvers, 2 mars 1978, J.D.F. 1979, p. 344.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>Note sous Cass., 28 avril 1978, R.G.A.R. 1979, p. 10101.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u201cLL.M.\u201d, J.T., 1978, 482.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Apport de biens incorporels et revenus divers\u00a0\u00bb, J.D.F., 1976, p. 321.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><p><em>\u00a0<\/em><\/p><p><em>\u00a0<\/em><\/p><p><strong><em><span style=\"text-decoration: underline;\">Co-signed<\/span> (<\/em><\/strong><strong><em>l<\/em><\/strong><strong><em>)<\/em><\/strong><\/p><p><strong><em>\u00a0<\/em><\/strong><\/p><ul><li><em>\u00ab\u00a0Kroniek fiscaal recht voor vennootschappen en verenigingen 2020\u00a0\u00bb, RPS-TRV, 2021\/4, p. 468-510 (with D. Deschrijver and O. Hermand)<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Ind\u00e9pendance et impartialit\u00e9\u00a0\u00bb, in F. Stevenart-Mee\u00fbs, Traversa (eds.), Les grands arr\u00eats de la jurisprudence fiscale, Larcier, 2020, p. 477-496 (with O. Malherbe). <\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Chronique de droit fiscal des soci\u00e9t\u00e9s et associations 2019\u00a0\u00bb, TRV-RPS, 2020\/3, p. 278-319 (with D. Deschrijver and O. Hermand)<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Du recouvrement de l\u2019imp\u00f4t en Belgique\u00a0\u00bb, REIDF 2019, pp. 200-218 (with M. Lemerle)<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Kroniek fiscaal recht voor vennootschappen en verenigingen 2017-18\u00a0\u00bb, TRV-RPS, 2019, p. 284-320 (with D. Deschrijver and O. Hermand).<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Chronique de droit fiscal des soci\u00e9t\u00e9s et associations 2016\u00a0\u00bb, TRV-RPS, 2017, p. 547-592 (with D. Deschrijver Verhoeye).<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Kroniek fiscaal recht voor vennootschappen en verenigingen 2015\u201d, TRV-RPS, 2016, p. 341-387 (with D. Deschrijver and W. Verhoeye).<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0<\/em><em>Proc\u00e9dures de fusion et de scission nationales et squeeze- out : la loi du 8 janvier 2012\u00a0\u00bb, <\/em><em>P.S., 2012, pp. 395-469 (with D. D<\/em><em>anthine<\/em><em>).<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Les nouvelles limites du secret bancaire en droit fiscal belge\u00a0\u00bb, R.G.C.F., 2012, pp. 51-71<\/em><em> (with M. Beynsberger).<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0<\/em><em>Een poging tot exegese van artikel 318, 2<sup>de<\/sup> lid WIB \u2013 note sous Civ. <\/em><em>Bruxelles<\/em><em>28 <\/em><em>janvier 2011<\/em><em>\u00bb, T.F.R., 2012, pp. 87-94 <\/em><em>(with M. Beynsberger). <\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u201c2011 \u2013 The year of implementation of the standards\u201d, <\/em><em> Fort\/A. Rust<\/em><em> (eds.), Exchange of Information and Bank Secrecy, Wolters Kluwer, 2012, pp. 119-150 (with M. Beynsberger). <\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0<\/em><em>Het Belgische fiscale bankgeheim: het einde van een tijdperk<\/em><em>?\u00a0\u00bb, T.F.R., 2011, pp. 740-766 <\/em><em>(with M. Beynsberger). <\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Fiscalit\u00e9 internationale des dividendes\u00a0: Pour une modification politique\u00a0\u00bb, From Public Law to Tax Law \u2013 Studies in honor of Andrea Amatucci, Vol. <\/em><em>IV, Editorial Temis, Bogot\u00e0, 2011, pp. 329-344. (with J. M<\/em><em>alherbe<\/em><em>).<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0La vente internationale de marchandises\u00a0\u00bb, Manuel de la vente, Waterloo, Kluwer, 2<sup>\u00e8<\/sup> \u00e9d., 2010, pp. 510-612 (with T. <\/em><em>Leidgens<\/em><em>).<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Les Golden Shares\u00a0\u00bb, R.P.S., 2010, pp. 383-419 (with H. <\/em><em>d\u2019Udekem d\u2019Acoz<\/em><em>).<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Les fusions transfrontali\u00e8res\u00a0\u00bb, Cah. Jur., 2010, pp. 29-40 (with T. T<\/em><em>ilquin<\/em><em>a.)<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u201cLa jurisprudencia del Tribunal de Justicia de las Comunidades Europeas y sus efectos en materia de imposici\u00f3n directa \u2013 Segunda parte\u201d, Revista de Tributacion, 2010, N\u00b0 17, pp. 55-92 (with J. <\/em><em>Malherbe, I. Richelle<\/em><em> and E. <\/em><em>Traversa<\/em><em>).<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u201cLa jurisprudencia del Tribunal de Justicia de las Comunidades Europeas y sus efectos en materia de imposici\u00f3n directa \u2013 Primera parte\u201d, Revista de Tributacion, 2009, N\u00b0 14, pp. 43-78 (with J. <\/em><em>Malherbe, I. Richelle<\/em><em> et E. <\/em><em>Traversa<\/em><em>).<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Heeft het Belgische fiscale bankgeheim nog een toekomst?\u00a0\u00bb, T.F.R., 2010, pp. 223-242 (with M. <\/em><em>Beynsberger <\/em><em>and Ph<\/em><em>. <\/em><em>Daenen<\/em><em>). <\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Intervention l\u00e9gislative dans un litige en cours et droits de l\u2019homme\u00a0: prescription du recouvrement de l\u2019imp\u00f4t en Belgique\u00a0\u00bb, Liber Amicorum Jacques Autenne, Bruylant, 2009, pp. 373-390 (with J. <\/em><em>Malherbe<\/em><em>)<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Le statut fiscal du dirigeant d\u2019entreprise\u00a0\u00bb, Actes du colloque du CRIDES Jean Renauld, Larcier, 2009, pp. 495-527 (with E. <\/em><em>Traversa<\/em><em> and O. <\/em><em>Hermand<\/em><em>).<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Les actionnaires atypiques \u2013 Etat, salari\u00e9s, fonds de pension\u00a0\u00bb, Contr\u00f4le et stabilit\u00e9 de l\u2019actionnariat &#8211; Actes du colloque de la Conf\u00e9rence du Jeune Barreau de Bruxelles, Larcier, 2009, pp. 85-117 (with I. <\/em><em>de Liedekerke<\/em><em>).<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0La lev\u00e9e du voile social en droit fiscal\u00a0: une revanche des principes\u00a0\u00bb, Liber Amicorum Guy Keutgen, Bruylant, 2008, pp. 249-259 (with <\/em><em> Malherbe<\/em><em>).<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0La vente internationale de marchandises\u00a0\u00bb, Vente \u2013 commentaire pratique, Waterloo, Kluwer, 2007, f. mob., pp. II.2-34 \u00e0 133 (with T. <\/em><em>Leidgens<\/em><em>).<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Une transition durable &#8211;\u00a0Le r\u00e9gime transitoire pr\u00e9vu par la nouvelle l\u00e9gislation en mati\u00e8re d\u2019offres publiques d\u2019acquisition\u00bb, La r\u00e9forme de la r\u00e9glementation sur les offres publiques d\u2019acquisition, Waterloo, Kluwer, 2007, pp. 221-248 (with M. <\/em><em>Beynsberger<\/em><em>).<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><a name=\"_Toc35844463\"><\/a> <em>\u00ab\u00a0La r\u00e9troactivit\u00e9 des actes de soci\u00e9t\u00e9s en droit fiscal\u00a0\u00bb, C&amp;FP, 2005, pp. 178-195 (with D. D<\/em><em>anthine<\/em><em>). <\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0La soci\u00e9t\u00e9 europ\u00e9enne\u00a0: quel int\u00e9r\u00eat pr\u00e9sente-t-elle pour les groupes belges\u00a0?\u00a0\u00bb, C&amp;FP, 2005, pp. 45-60 (with D<\/em><em>. Danthine<\/em><em>).<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0T.V.A. et acquisition, d\u00e9tention et cession d\u2019une participation dans une autre soci\u00e9t\u00e9 au regard de la jurisprudence de la Cour de justice des Communaut\u00e9s europ\u00e9ennes\u00a0\u00bb, Cah.Jur., 2003, pp. 96-101 (with P.-Ph<\/em><em>. Hendrickx<\/em><em>).<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Fusions internationales et constitution de soci\u00e9t\u00e9 europ\u00e9enne en droit fiscal belge<\/em><em>\u00bb, Actualit\u00e9s en droit des affaires \u2013 Recueil 10 ans,\u00a0 Bruxelles\u00a0: Vanham &amp; Vanham, 2003, pp. 455-500 (with J<\/em><em>. Malherbe<\/em><em>).<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Concurrence entre juridictions en droit am\u00e9ricain des soci\u00e9t\u00e9s &#8211; Un regard europ\u00e9en sur le syndrome du Delaware\u00a0\u00bb, Revue de Droit International et de Droit Compar\u00e9, 2003, pp. 141-232 (with J.-M. <\/em><em>Jonet<\/em><em>)<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Participation des travailleurs au capital et aux b\u00e9n\u00e9fices des soci\u00e9t\u00e9s\u00a0\u00bb, J.T. 2003, p. 345-356 (with A. <\/em><em>de Schoutheete<\/em><em>).<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Les prix de transfert \u2013 Approche moniste ou dualiste\u00a0?\u00a0\u00bb, Ann.Dr.Lv., 2001, pp. 119-237 (with J. <\/em><em>Malherbe<\/em><em>).<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0R\u00e9gime fiscal et probl\u00e8mes particuliers li\u00e9s \u00e0 l\u2019instauration d\u2019un plan de participation au niveau d\u2019un groupe de soci\u00e9t\u00e9s\u00a0\u00bb, La participation des travailleurs au capital et aux b\u00e9n\u00e9fices des soci\u00e9t\u00e9s, Commentaires de la loi du 22 mai 2001, Actes d\u2019une journ\u00e9e d\u2019\u00e9tudes organis\u00e9e par le D\u00e9partement de droit \u00e9conomique et social de l\u2019Universit\u00e9 Catholique de Louvain, le 13 octobre 2001, Bruylant, Bruxelles, 2001, 343 p., 184-204 (with O. <\/em><em>Van Herstraeten<\/em><em>).<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Le nouveau r\u00e9gime tributaire des plans d\u2019options sur actions\u00a0\u00bb, J.T., 2000, 433-444 (with A<\/em><em>. de Schoutheete<\/em><em>).<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Biopsie du dirigeant d\u2019entreprises\u00a0\u00bb, Liber Amicorum J.P. Lagae, Diegem, Ced. Samson, 1998, pp. 127-150 (with<\/em><em> Malherbe<\/em><em>).<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0De geneeskundige verzorging en het verbod op overconsumptie\u00a0\u00bb, note sous Commission d&rsquo;appel institu\u00e9e aupr\u00e8s du service du contr\u00f4le m\u00e9dical, 15 octobre 1996, T. Gez.\/Rev. dr. Sant\u00e9,1998, pp. 218-225 (with P<\/em><em>. Matton<\/em><em>)<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Le fisc et la banque, anno 1997\u00a0\u00bb, La fiscalit\u00e9 des affaires en 1997, Eds Laurence de Hemptinne, 1997, pp. 209-245 (with S. <\/em><em>van Outryve<\/em><em>)<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Le Secret bancaire en Belgique et en Europe\u00a0\u00bb, R.G.F., 1996, 351-366 et 397-410 (with S. <\/em><em>van Outryve<\/em><em>).<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Synth\u00e8se de la r\u00e9forme 1995 du droit des soci\u00e9t\u00e9s\u00a0\u00bb, J.T., 1996, 517-522 (with J.-M<\/em><em>. Gollier<\/em><em>). <\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Reprise des titres minoritaires\u00a0\u00bb, R.P.S., 1995, p. 155 (with J.-M. <\/em><em>Gollier<\/em><em>).<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Les soci\u00e9t\u00e9s paradisiaques et l&rsquo;imp\u00f4t belge\u00a0\u00bb, Congr\u00e8s des Notaires des 14-15 septembre 1995 \u00e0 Tongres, Maklu, 1995, 711-765 (with P.-Ph. <\/em><em>Hendrickx<\/em><em>). <\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab Connecting factors survey : Belgium \u00bb, International Tax Review, London, Euromoney, November 1995, pp. 37 \u00e0 39<\/em><em> (with D. Garabedian and O. Bertin).<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u201cBelgium adds investment benefits, targets tax avoidance\u201d, International Taxation 1994, p. 443 (with D. G<\/em><em>arabedian <\/em><em>and O. B<\/em><em>ertin<\/em><em>).<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Fiscalit\u00e9 internationale des soci\u00e9t\u00e9s de personnes en Belgique\u00a0\u00bb, R.D.A.I., 1986, p. 437-465 (en collaboration).<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0La loi du 27 d\u00e9cembre 1984 portant des mesures fiscales\u00a0\u00bb, J.T., 1985, p. 293-303 (with <\/em><em>T<\/em><em>h<\/em><em>. Afschrift<\/em><em>).<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>R\u00e9gime juridique des Relations entre les Op\u00e9rateurs \u00e9conomiques et les Organismes d&rsquo;Ex\u00e9cution du Droit communautaire, Rapport de synth\u00e8se, Luxembourg : Office des publications officielles de la C.E.E., 190 p., 1984 (en collaboration).<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u201cBelgium\u201d, in John I. Forry (Ed.) : Differences in Tax Treatment of Foreign Investors : Domestic Subsidiaries and Domestic Branches, Committee on Taxes of the Section on Business Law of the International Bar Association, Deventer : Kluwer, 1984, xi + 256 p., pp. 47-66 (en collaboration).<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>\u00ab\u00a0Examen de jurisprudence &#8211; Droit fiscal des soci\u00e9t\u00e9s (1974-1981)\u00a0\u00bb, R.P.S., 1983, 106 \u00e0 219 (with <\/em><em> Malherbe<\/em><em>).<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>Implantation en Belgique, Paris : Editions et Gestion M.S., s.d., 246 p. (polycopi\u00e9, en collaboration).<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>Business operations in Belgium, Tax Management Foreign Income Portfolio 93-5th, Washington, D.C. : Bureau of National Affairs, 1979 (en collaboration).<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><p><span style=\"text-decoration: underline;\"><strong><em>Code fiscal<\/em><\/strong><\/span><\/p><p>\u00a0<\/p><ul><li><strong><em>2021<\/em><\/strong><em> (<\/em><em>with E. Traversa, T. Lamparelli, L. Tainmont), Bruylant, 2021, xxi + 1.460 p.<\/em><\/li><li><strong><em>2020 <\/em><\/strong><em>(<\/em><em>with E. Traversa, T. Lamparelli, L. Tainmont), Bruylant, 2020, xxi + 1.412 p.<\/em><\/li><li><strong><em>2019 <\/em><\/strong><em>(<\/em><em>with E. Traversa, T. Lamparelli, L. Tainmont), Bruylant, 2020, xx + 1.389 p.<\/em><\/li><li><strong><em>2018, <\/em><\/strong><em>(<\/em><em>with Malherbe and E. Traversa), Bruylant, 2019, 2 vol., xviii + 1.264 p.<\/em><\/li><li><strong><em>2017, <\/em><\/strong><em>(<\/em><em>with Malherbe and E. Traversa), Bruylant, 2017, 2 vol., 1.188 + 550 p.<\/em><\/li><li><strong><em>2016, <\/em><\/strong><em>(<\/em><em>with Malherbe and E. Traversa), Bruylant, 2016, xxiii +1.282 p. <\/em><\/li><li><strong><em>2015, <\/em><\/strong><em>(<\/em><em>with Malherbe and <\/em><em>E. Traversa<\/em><em>), Bruylant, 2015, sous presse <\/em><\/li><li><strong><em>2014, <\/em><\/strong><em>(<\/em><em>with Malherbe and <\/em><em>D. Danthine<\/em><em>), Bruylant, 2014, sous presse <\/em><\/li><li><strong><em>2013, <\/em><\/strong><em>(<\/em><em>with Malherbe and D. Danthine), Bruylant, 2013, xviii + 1.315 p. <\/em><\/li><li><strong><em>2012, <\/em><\/strong><em>(<\/em><em>with Malherbe and D. Danthine), Bruylant, 2012, xxii + 1.682 p. <\/em><\/li><li><strong><em>2011, <\/em><\/strong><em>(<\/em><em>with Malherbe and D. Danthine), Bruylant, 2011, xxi + 1.468 p. <\/em><\/li><li><strong><em>2010, <\/em><\/strong><em>(<\/em><em>with Malherbe and D. Danthine), Bruylant, 2010, xvii + 1.747 p. <\/em><\/li><li><strong><em>2009, <\/em><\/strong><em>(<\/em><em>with Malherbe and D. Danthine), Bruylant, 2009, xvii + 1.671 p. <\/em><\/li><li><strong><em>2008\/II, <\/em><\/strong><em>(<\/em><em>with Malherbe and D. Danthine), Bruylant, 2008, xv + 1.551 p. <\/em><\/li><li><strong><em>2008, <\/em><\/strong><em>(<\/em><em>with Malherbe and D. Danthine), Bruylant, 2008, xv + 1.563 p.<\/em><\/li><li><strong><em>2006, <\/em><\/strong><em>(<\/em><em>with Malherbe and D. Danthine), Bruylant, 2006, xiv + 1.389 p.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><p><em>\u00a0<\/em><\/p><p><em>\u00a0<\/em><span style=\"text-decoration: underline;\"><strong><em>Recent<\/em><\/strong> <strong><em>Conferences (2010-2019)<\/em><\/strong><\/span><\/p><p><strong><em>\u00a0<\/em><\/strong><\/p><ul><li><em>7\/03\/2019 Fiscalit\u00e9 de l\u2019\u00e9conomie num\u00e9rique, Universit\u00e9 Hassan I<sup>er<\/sup> (Settat, Morocco)<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>21\/01\/2019<\/em><em> \u00ab\u00a0L\u2019utilisation d\u2019une soci\u00e9t\u00e9 holding pour structurer un patrimoine familial\u00a0\u00bb, <\/em><em>Vanham &amp; Vanham<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>8\/12\/2018 \u00ab\u00a0Les restructurations et les liquidations\u00a0\u00bb, le nouveau code des soci\u00e9t\u00e9s et des associations, CRIDES, Facult\u00e9 de Droit UCL<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>16\/11\/2017 \u00ab\u00a0Nouveau r\u00e9gime des int\u00e9r\u00eats notionnels, imp\u00f4t minimum par l\u2019introduction d\u2019une \u00ab\u00a0corbeille\u00a0\u00bb, provisions pour risques et charges, sanction en cas de non d\u00e9claration ou de rectification\u00a0\u00bb, R\u00e9forme de l\u2019imp\u00f4t des soci\u00e9t\u00e9s, Ichec-ESSF<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>5\/10\/2017, \u00ab\u00a0Contexte fiscal international et europ\u00e9en\u00a0\u00bb, Prix de transfert, Larcier Master Class<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>9\/02\/2017 \u00ab\u00a0<\/em><em>\u201c<\/em><em>Brexit<\/em><em>\u201d <\/em><em>Some Tax Issues seen from the Continent\u201d, Center for European Law, King\u2019s College, London<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>26\/05\/2016, \u201cTaxe Caiman et Derniers d\u00e9veloppements BEPS\u00a0\u00bb, Ichec-ESSF<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>10\/03\/2016 \u00ab\u00a0La double imposition et la non-imposition des dividendes\u00a0\u00bb, Dialogues de la Fiscalit\u00e9, Facult\u00e9 de Droit UCL<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>10\/12\/2015 \u201c BEPS &#8211; Abuse of Tax Treaties and Controlled Foreign Company Legislation\u201d, The OECD\/G20 Base Erosion And Profit Shifting (BEPS) Action Plan &#8211; Latest developments and implications for the EU, ERA <\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>27\/03\/2015, \u00ab\u00a0Le conseil d\u2019administration et ses comit\u00e9s sp\u00e9cialis\u00e9s &#8211; R\u00f4le, composition, missions et (nouvelles) responsabilit\u00e9s du conseil et de ses comit\u00e9s\u00a0\u00bb, LTOL<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>26\/03\/2015, \u00ab\u00a0Optimisation des Pertes\u00a0\u00bb, Vanham &amp; Vanham<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>2015, \u201cLes conventions pr\u00e9ventives de la double imposition &#8211; L\u2019abus fiscal international\u201d, Actualit\u00e9s en droit fiscal international, Dialogues de la Fiscalit\u00e9, Facult\u00e9 de Droit UCL<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>16\/12\/2014 \u00ab\u00a0Les aspects particuliers de la transmission d\u2019une entreprise familiale\u00a0\u00bb Vanham &amp; Vanham<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>28\/11\/2014 \u201cTransfer Pricing in the EU and BEPS\u201d<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>8\/05\/2014, \u00ab\u00a0La transparence du patrimoine familial\u00a0\u00bb, Vanham &amp; Vanham<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>2-3\/5\/2014, \u201cQuelques r\u00e9flexions sur le remboursement des imp\u00f4ts indus\u201d, Universit\u00e9 d\u2019Oujda.<\/em><\/li><\/ul><p><strong><em>\u00a0<\/em><\/strong><\/p><ul><li><em>15-16\/05\/2014, \u201cBEPS Linked Developments in EU Law\u201d (IFA, Mauritius).\u00a0<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>8\/5\/2014, \u201cLa transparence du patrimoine familial\u201c, Vanham &amp; Vanham.<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>4\/11\/2013, \u201cQuelques modestes id\u00e9es pour une r\u00e9forme de l\u2019imp\u00f4t des entreprises\u201d (expos\u00e9 au Parlement belge, commission mixte Chambre-S\u00e9nat sur la r\u00e9forme fiscale)<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>13\/06\/2012, Intervention au cours de Droit fiscal international du Prof. Masui, Yoshihiro \u00e0 l\u2019Universit\u00e9 de Tokyo<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>12\/06\/2012, <\/em><em>Recent Developments in Europe and in Belgium (Japan <\/em><em>Tax Association \/ IFA Japan)<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>15\/10\/2011 Introduction, Les r\u00e9organisations de soci\u00e9t\u00e9s &#8211; Actualit\u00e9s en droit des soci\u00e9t\u00e9s, droit fiscal, droit comptable et droit social, (CRIDES, Louvain-la-Neuve)<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>2-4\/12\/2011, Developments in Europe (International Taxation Conference &#8211; 2011, Mumbai)<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>27\/10\/2011 All\u00e8gements et d\u00e9veloppements en mati\u00e8re de fusions\u00a0\u00bb, Droit des soci\u00e9t\u00e9s \u2013 mill\u00e9sime 2011 (CRIDES, Louvain-la-Neuve)<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>17\/02\/2011, \u00ab\u00a0La d\u00e9duction des revenus d\u00e9finitivement tax\u00e9s\u00a0\u00bb (Vanham &amp; Vanham, Bruxelles)<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>24\/10\/2010, \u00ab\u00a02010: The Year Of The Implementation Of The Standards\u00a0\u00bb, (Universit\u00e9 de Luxembourg \u2013 International Fiscal Association Luxembourg Branch, Luxembourg) <\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>15\/10\/2010, \u201cHighlights Of The 2010 OECD Model Tax Convention\u201d (The Chartered Institute Of Taxation &#8211; European Branch, Milan)<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>23\/09\/2010, \u00ab L\u2019utilisation des incitants fiscaux par les groupes multinationaux \u00bb (Vanham &amp; Vanham, Bruxelles)<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>25\/05\/2010, \u00ab Dividendes transfrontaliers : Particuliers et soci\u00e9t\u00e9s, deux cat\u00e9gories d\u2019actionnaires in\u00e9gaux? \u00bb , Colloque interuniversitaire La fiscalit\u00e9 internationale en Belgique &#8211; Tendances r\u00e9centes, Bruxelles (with O. Hermand) <\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>06-07\/05\/2010, \u201cBeneficial Ownership and Treaty Shopping\u201d (IFA, Mauritius)\u00a0<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>04\/03\/2010, \u00ab L\u2019utilisation de structures pour optimiser la gestion d\u2019un patrimoine mobilier (Vanham &amp; Vanham, Bruxelles)<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p><ul><li><em>12-13\/02\/2010, \u00ab Particularit\u00e9s de l\u2019avocat fiscaliste \u00bb (Minist\u00e8re de la Justice de Tunisie)\u00a0<\/em><\/li><\/ul><p><em>\u00a0<\/em><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Publicaties Philippe Malherbe Esq. Pr\u00e9cis \u2013 Imp\u00f4t des soci\u00e9t\u00e9s, 2nd edition, (with J. Malherbe, M. Dewolf, J. Thilmany\u00a0 and Ch. Schotte)\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0\u00a0 Introducci\u00f3n a la Tributaci\u00f3n de las Rentas internacionales (translated by C. J. Plazas Molina, N. de Brigard, M. Vargas Pinz\u00f3n, M. A. Plazas Vega), Bogota: Instituto Colombiano de Derecho Tributario, 2021, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"inline_featured_image":false},"_links":{"self":[{"href":"https:\/\/malherbe.law\/index.php\/wp-json\/wp\/v2\/pages\/3865"}],"collection":[{"href":"https:\/\/malherbe.law\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/malherbe.law\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/malherbe.law\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/malherbe.law\/index.php\/wp-json\/wp\/v2\/comments?post=3865"}],"version-history":[{"count":4,"href":"https:\/\/malherbe.law\/index.php\/wp-json\/wp\/v2\/pages\/3865\/revisions"}],"predecessor-version":[{"id":3876,"href":"https:\/\/malherbe.law\/index.php\/wp-json\/wp\/v2\/pages\/3865\/revisions\/3876"}],"wp:attachment":[{"href":"https:\/\/malherbe.law\/index.php\/wp-json\/wp\/v2\/media?parent=3865"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}