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TAX, AUDIT & 54
NR
N°
ACCOUNTANCY
JAARGANG 12 / 12e ANNEE
APRIL /
AVRIL 2017
4X/JAAR / 4X/AN
NOCLAR or how auditors deal with suspected or occurred
breaches of the law
NOCLAR in België: an audit is not an audit
Limitation of benefits in international conventions
EMIR, nouvelles obligations et missions pour les réviseurs
Periodieke informatie – Informations périodiques
Instituut van de Bedrijfsrevisoren
INFORMATIECENTRUM VOOR HET BEDRIJFSREVISORAAT
CENTRE D’INFORMATION DU REVISORAT D’ENTREPRISES Institut des Réviseurs d’Entreprises
SOMMAIRE INHOUD
01
Editoriaal van de Voorzitter van het IBR
De signaalfunctie, een toegevoegde waarde van de bedrijfsrevisor
Editorial du Président de l’IRE
La fonction de signal, une valeur ajoutée du réviseur d’entreprises
08 “ Limitations of Benefits” (LOB) clauses as the method against treaty
shopping?
19 MIR, nouvelles obligations et nouvelles missions pour les réviseurs
E
d’entreprises
37 NOCLAR or How accountants deal with suspected or occurred breaches of
the law
TAX AUDIT & ACCOUNTANCY
52 NOCLAR in België: an audit is not an audit
Revue trimestrielle du Centre d’Information du
Révisorat d’entreprises (ICCI)
56 Periodieke informatie IFRS – juli 2016 tot december 2016 Abréviation recommandée : TAA
Informations périodiques IFRS – juillet 2016 à décembre 2016 Driemaandelijks tijdschrift van het Informatie-
centrum voor het Bedrijfsrevisoraat (ICCI)
66Woord van de Hoofdredacteur
Ontwerpboek XX van het Wetboek van economisch recht: de bekroning van
een (r)evolutie!
Aanbevolen afkorting: TAA
COMITE DE REDACTION
Mot du Rédacteur en chef REDACTIECOMITE
Le livre XX en projet du Code de droit économique : le couronnement d’une P.P. Berger
(r)évolution ! D. Breesch
Th. Carlier
M. De Wolf (Hoofdredacteur/Rédacteur en
chef)
T. Dupont
P. Minne
L. Pinte
D. Schockaert
D. Smets
C. Van der Elst
SECRETARIAT DE REDACTION
REDACTIESECRETARIAAT
ICCI
E. Vanderstappen, V. Yangandi et/en
S. De Blauwe
Bd. E. Jacqmainlaan 135
1000 Brussel - Bruxelles
EDITEUR RESPONSABLE
VERANTWOORDELIJKE UITGEVER
P.P. Berger
Bd. E. Jacqmainlaan 135
1000 Bruxelles - Brussel
MISE EN PAGE
VORMGEVING
die Keure/la Charte
Brugge
1
TAX, AUDIT & ACCOUNTANCY
APRIL/AVRIL 2017
Editoriaal van de Editorial du Président
Voorzitter van het IBR de l’IRE
DE SIGNAALFUNCTIE, LA FONCTION DE
EEN TOEGEVOEGDE SIGNAL, UNE VALEUR
WAARDE VAN DE AJOUTÉE DU RÉVISEUR
BEDRIJFSREVISOR D’ENTREPRISES
De verantwoordelijkheden van de Un élargissement discret, mais soutenu,
bedrijfsrevisor worden sinds enkele jaren des responsabilités des réviseurs
discreet maar gestaag uitgebreid. Er d’entreprises se manifeste depuis
duiken immers geregeld nieuwe situaties quelques années avec l’apparition
op waarin de revisor een signaalfunctie régulière de nouvelles situations dans
moet opnemen. lesquelles le réviseur doit assumer une
fonction de signal.
De signaalfunctie kan worden La fonction de signal peut être définie
omschreven als de verplichting om een comme étant l’obligation d’attirer
persoon of een orgaan te wijzen op een l’attention d’une personne ou d’un
bijzondere situatie die werd vastgesteld; organe lorsqu’une situation particulière
die functie kan worden aangevuld met est constatée ; elle peut être complétée
een injunctierecht, dat tot een tweede d’un pouvoir d’injonction, menant à
actie leidt – bijvoorbeeld een melding une deuxième action – par exemple,
aan een extern orgaan – wanneer le signalement à un organe externe –
de injunctie niet wordt lorsque l’injonction n’est
nageleefd. pas respectée.
De bedrijfsrevisor moet La fonction de signal
die signaalfunctie al s’impose déjà, depuis
verschillende jaren op plusieurs années, au
nemen in vrij uiteen réviseur d’entreprises dans
lopende situaties: het des situations relativement
gaat bijvoorbeeld om diverses : il s’agit par
de signaalfunctie van de exemple de la fonction
commissaris van entiteiten de signal du commissaire
die onderworpen zijn aan d’entités soumises au
Instituut van de Bedrijfsrevisoren
Institut des Réviseurs d’Entreprises
2
E. Jacqmainlaan 135, 1000 Brussel, T (02) 512 51 36, F (02) 512 78 86
Bd. E. Jacqmain 135, 1000 Bruxelles, T (02) 512 51 36, F (02) 512 78 86
Koninklijk Instituut / Institut royal
het prudentieel toezicht van de NBB, contrôle prudentiel de la BNB, des
de verplichting om elk vermoeden van obligations d’information à la Cellule de
witwassen van geld of van financiering Traitement des Informations Financières
van terrorisme te melden aan de Cel de tout soupçon de blanchiment
voor Financiële Informatieverwerking, de capitaux ou de financement du
of nog de verplichtingen die op de terrorisme, ou encore des obligations
commissaris rusten wanneer hij ernstige faites au commissaire lorsqu’il constate
en overeenstemmende feiten vaststelt des faits graves et concordants
die de continuïteit van de onderneming susceptibles de compromettre la
in het gedrang kunnen brengen. continuité de l’entreprise.
Recenter werden nieuwe signaalfunc Plus récemment, de nouvelles fonctions
ties toegewezen aan de bedrijfsrevisor: de signal ont été attribuées au réviseur
d’entreprises :
- in alle entiteiten waar een - dans toutes les entités dans
bedrijfsrevisor om het even lesquelles un réviseur d’entreprises
welke opdracht uitoefent (en niet exerce une quelconque mission
alleen in de entiteiten waar hij (et non uniquement dans les
commissaris is): melding aan het entités dont il est commissaire) :
bestuursorgaan van ernstige en signalement à l’organe de gestion
overeenstemmende feiten die de des constatations des faits graves
continuïteit van de onderneming et concordants susceptibles de
in het gedrang kunnen brengen compromettre la continuité de
(art. 10, vijfde lid van de wet l’entreprise (art. 10, al. 5 de la loi sur
betreffende de continuïteit van de la continuité des entreprises) ;
ondernemingen);
- in organisaties van openbaar - dans les entités d’intérêt public
belang en, in bepaalde gevallen, et, dans certains cas, dans les
in ondernemingen die nauwe entreprises ayant des liens étroits
banden hebben met die entiteit van avec cette entité d’intérêt public :
openbaar belang:
o melding aan de o signalement à l’autorité
toezichthoudende overheid de supervision (BNB /
(NBB/FSMA) van elke materiële FSMA) de toute violation
inbreuk op de wettelijke significative des dispositions
of bestuursrechtelijke législatives, réglementaires
bepalingen die, in ou administratives qui fixent,
voorkomend geval, de le cas échéant, les conditions
voorwaarden voor toelating d’agrément ou qui régissent,
regelen of die specifiek de de manière spécifique, la
3
TAX, AUDIT & ACCOUNTANCY
APRIL/AVRIL 2017
activiteiten van de organisatie poursuite des activités,
regelen, alsook elke materiële ainsi que de tout risque ou
bedreiging voor of twijfel over doute sérieux concernant la
de continue werking van de continuité de l’exploitation
organisatie (art. 12.1, a) en (art. 12.1, a) et b) du règlement
b) van de Verordening EU UE n° 537/2014 du 16 avril
nr. 537/2014 van 16 april 2014 2014 relatif aux exigences
betreffende specifieke eisen spécifiques applicables au
voor de wettelijke controles contrôle légal des comptes
van financiële overzichten des entités d’intérêt public du
van organisaties van openbaar 16 avril 2014) ;
belang);
o melding aan de toezichthou- o signalement à l’autorité de
dende overheid (NBB/FSMA) supervision (BNB/FSMA)
van elke weigering om een de tout refus d’émettre un
auditoordeel uit te brengen avis d’audit sur les états
over de financiële overzich- financiers ou l’émission d’un
ten of het afgeven van een avis défavorable ou d’un avis
afkeurende verklaring of een assorti de réserves (art. 12.1, c)
verklaring met voorbehoud du même règlement) ; et
(art. 12.1, c) van dezelfde Ver-
ordening); en
o melding aan de gecontro- o signalement à l’entité
leerde entiteit en, indien niets contrôlée, et, en cas
wordt ondernomen, aan de d’inaction, à l’autorité de
toezichthoudende overheid supervision (BNB/FSMA),
(NBB/FSMA), van elk vermoe- de tout soupçon que des
den dat onregelmatighe- irrégularités, y compris des
den, waaronder fraude met fraudes concernant les états
betrekking tot de financiële financiers de l’entité contrôlée,
overzichten van de gecon- peuvent être commises ou
troleerde organisatie, kun- ont été commises ;
nen plaatsvinden of hebben
plaatsgevonden;
- in alle entiteiten die door een - dans toutes les entités contrôlées
commissaris worden gecontro par un commissaire :
leerd:
o melding aan de leidingge- o signalement aux dirigeants,
venden en vervolgens, indien puis, en cas d’inaction de
niets wordt ondernomen, aan ces derniers, à la FSMA, des
de FSMA, van de schendingen violations de la règlementationInstituut van de Bedrijfsrevisoren
Institut des Réviseurs d’Entreprises
4
E. Jacqmainlaan 135, 1000 Brussel, T (02) 512 51 36, F (02) 512 78 86
Bd. E. Jacqmain 135, 1000 Bruxelles, T (02) 512 51 36, F (02) 512 78 86
Koninklijk Instituut / Institut royal
van de EMIR-verordening (zie EMIR (voir l’article publié par
artikel gepubliceerd in deze ailleurs dans le présent TAA)
TAA) (art. 22bis van de wet van (art. 22bis de la loi du 2 août
2 augustus 2002 betreffende 2002 relative à la surveillance
het toezicht op de financiële du secteur financier et aux
sector en de financiële dien- services financiers) ; et
sten); en
o melding in het commissaris- o mention dans le rapport de
verslag van eventuele materi- commissaire des éventuelles
ële onzekerheden die verband incertitudes significatives liées
houden met gebeurtenissen à des événements ou à des
of omstandigheden die mo- circonstances qui peuvent
gelijk aanzienlijke twijfel doen jeter un doute important sur
rijzen over het vermogen la capacité de la société à
van de organisatie om haar poursuivre son exploitation
bedrijfsactiviteiten voort te (art. 144, § 1er, 7° C. Soc.).
zetten (art. 144, § 1, 7° W.
Venn.).
Aan de bedrijfsrevisor wordt dus wel Confier au réviseur d’entreprises une
degelijk steeds vaker een signaalfunctie fonction de signal dans les entreprises
toevertrouwd in de ondernemingen dans lesquelles il intervient est donc bien
waar hij optreedt. une pratique qui se répand.
Deze functie, die ietwat buiten zijn Cette pratique, qui le sort quelque peu
auditroutine valt, kan de toegevoegde de sa routine d’audit, est de nature à
waarde van de bedrijfsrevisor verhogen; accroître la valeur ajoutée du réviseur
we mogen ons hierover verheugen. d’entreprises ; il faut s’en réjouir.
Dit toont nogmaals aan dat de Elle démontre, une fois de plus, que
bedrijfsrevisor wordt erkend als iemand le réviseur d’entreprises est reconnu
die op efficiënte en onafhankelijke wijze pour exercer de manière efficace
een vertrouwensfunctie opneemt met et indépendante une fonction de
het oog op de goede werking van de confiance dans le bon fonctionnement
economie in het algemeen. de l’économie en général.
Maar we moeten er evenzeer voor Mais il faut tout autant veiller à ce que
zorgen dat het aantal signaalfuncties le nombre de fonctions de signal soit
beperkt blijft, want de hoofdtaak van de limité, car la fonction principale du
bedrijfsrevisor blijft het controleren van réviseur d’entreprises est le contrôle de
financiële gegevens, en hij moet er het données financières, et il doit pouvoir y5
TAX, AUDIT & ACCOUNTANCY
APRIL/AVRIL 2017
leeuwendeel van zijn werkzaamheden consacrer l’essentiel de ses diligences ;
aan kunnen wijden; ook moet, tenzij il faudra aussi privilégier, sauf cas
bij een specifiek geval zoals de spécifique tel que la règlementation
antiwitwasreglementering, voorrang antiblanchiment, le signalement adressé
worden gegeven aan meldingen die in en première instance à l’organe de
eerste instantie aan het bestuursorgaan gestion, suivi, selon le type de situation,
worden gedaan, waarop, naargelang d’un signalement à une autorité externe
het type situatie, bij een ontoereikende en cas de réaction insuffisante.
reactie een melding aan een externe
autoriteit volgt.
Wegens die toename van de situaties La multiplication des situations dans
waarin aan de bedrijfsrevisor een lesquelles une fonction de signal est
signaalfunctie wordt toevertrouwd confiée au réviseur d’entreprises amène
kunnen wij ons echter afvragen of er cependant à s’interroger sur la nécessité
geen algemene regels moeten worden de fixer des règles générales permettant
vastgelegd die zowel de wettelijke de guider tant la formulation légale de
formulering van deze functie als de cette fonction, que son exercice via, par
uitoefening ervan in goede banen kunnen exemple, un cadre référentiel.
leiden door middel van, bijvoorbeeld,
een referentiekader.
Voor de formulering door een wetgever Au niveau de la formulation par un
of regulator zou het nuttig zijn om de législateur ou un régulateur, il serait utile
elementen te verduidelijken waarmee de préciser les éléments qui doivent être
rekening moet worden gehouden; naast pris en compte ; outre l’analyse d’impact,
de erg klassieke, maar zelden ernstig très classique mais rarement conduite
uitgevoerde impactanalyse, denken sérieusement, on songe notamment à la
wij onder meer aan de noodzaak om nécessité de définir clairement l’objectif
de doelstelling van de signaalfunctie de la fonction de signal, les faits, décisions
duidelijk te omschrijven, alsook de ou circonstances conduisant à l’exercice
feiten, beslissingen of omstandigheden de la fonction de signal, le type et le niveau
die leiden tot de uitoefening van de la vigilance demandée du réviseur
de signaalfunctie, het type en het d’entreprises pour la constatation des
niveau van waakzaamheid dat van de faits, décisions ou circonstances devant
bedrijfsrevisor wordt gevraagd om de conduire à l’exercice de la fonction de
feiten, beslissingen of omstandigheden signal, etc.
vast te stellen die tot de uitoefening van
de signaalfunctie zouden moeten leiden,
enz.Instituut van de Bedrijfsrevisoren
Institut des Réviseurs d’Entreprises
6
E. Jacqmainlaan 135, 1000 Brussel, T (02) 512 51 36, F (02) 512 78 86
Bd. E. Jacqmain 135, 1000 Bruxelles, T (02) 512 51 36, F (02) 512 78 86
Koninklijk Instituut / Institut royal
Er dient ook rekening te worden Il conviendra également d’avoir égard à
gehouden met de uitdrukkelijke la levée explicite du secret professionnel
opheffing van het beroepsgeheim en met et à l’immunité du déclarant lorsqu’une
de immuniteit van de melder wanneer autorité externe doit être informée, ainsi
een externe autoriteit moet worden qu’au régime de sanctions éventuelles,
ingelicht, alsook met de eventuele en privilégiant dans ce cas la surveillance
sanctieregeling. In dit geval moet daarbij par l’autorité de supervision des réviseurs
de voorkeur uitgaan naar het toezicht dat d’entreprises.
door de toezichthoudende overheid van
de bedrijfsrevisoren wordt uitgeoefend.
Wat de uitoefening van de waakzaamheid Au niveau de l’exercice de la vigilance –
betreft – want aan de melding gaat car avant le signalement, il y a une phase
een waakzaamheidsfase vooraf –, en de vigilance –, puis du signalement, il
vervolgens van de melding, dienen we convient de se demander si le moment
ons af te vragen of dit niet het geschikte n’est pas venu de formuler des règles
moment is om regels of op zijn minst ou à tout le moins des lignes directrices
richtsnoeren te formuleren die kunnen à appliquer à toutes les situations dans
worden toegepast op alle situaties lesquelles doit s’exercer une fonction de
waarin een signaalfunctie moet worden signal.
uitgeoefend.
Door dergelijke normen op te stellen, kan Une telle normalisation permettra
in het bijzonder worden bepaald welke en particulier de préciser quelles
werkzaamheden die waakzaamheid diligences requiert la vigilance,
vereist, hoe die werkzaamheden comment documenter ces diligences,
met documenten kunnen worden comment analyser les faits, décisions
gestaafd, hoe de feiten, beslissingen of ou circonstances qui sont constatés ou
omstandigheden die worden vastgesteld que l’on soupçonne d’exister, comment
of die men vermoedt, moeten worden documenter une telle analyse, dans
geanalyseerd, hoe een dergelijke analyse quels délais et sous quelle forme faire
met documenten kan worden gestaafd, le signalement, comment, dans le cas
binnen welke termijnen en in welke d’un signalement « à double détente »,
vorm de melding moet gebeuren, hoe apprécier les décisions prises par l’organe
in het geval van een “tweetraps” melding de gestion avant de transmettre une
de door het bestuursorgaan genomen information à un organe externe dans le
beslissingen moeten worden beoordeeld cas d’une réaction insuffisante, etc.
voordat in geval van een onvoldoende
reactie informatie wordt doorgegeven
aan een extern orgaan, enz.7
TAX, AUDIT & ACCOUNTANCY
APRIL/AVRIL 2017
Het opstellen van normen gaat Certes, toute normalisation comporte
natuurlijk wel gepaard met een aantal son lot d’obligations et son assortiment
verplichtingen en sancties, maar draagt de sanctions, mais, bien plus, concourt
nog meer bij tot de kwaliteit van de à la qualité de l’accomplissement de la
uitoefening van de functie. Bovendien fonction et permet de protéger le réviseur
bieden normen bescherming voor d’entreprises qui aura correctement
bedrijfsrevisoren die de uitgevaardigde suivi les règles édictées, en réduisant
regels correct hebben gevolgd, want le pouvoir du juge ou de l’autorité de
hierdoor wordt de bevoegdheid van de supervision de définir lui-même ou elle-
rechter of van de toezichthoudende même, a posteriori, les circonstances et
overheid beperkt om zelf a posteriori de les diligences d’exercice de la fonction de
omstandigheden en werkzaamheden signal qui étaient, à son estime, requises
voor de uitoefening van de signaalfunctie du réviseur d’entreprises.
te bepalen die volgens hem van de
bedrijfsrevisor werden vereist.
Thierry Dupont Thierry Dupont
Voorzitter IBR Président IRE8
“LIMITATIONS OF BENEFITS” (LOB) CLAUSES AS THE
METHOD AGAINST TREATY SHOPPING?
FRANK DIERCKX
Past-President of the Belgian Section of the International Fiscal
Association
Background Various Committees were set up around this
Conference and although double taxation
A. Double Taxation Conventions as a means obviously was not the biggest problem that
for avoiding double taxation needed to be addressed, the League of Nations
in 1921, made a resolution that amongst other
Since the conclusion in 1869 of the first double things explicitly stated that “there are grave
taxation convention (hereinafter “DTC”) (which objections … to existing tax systems in so far
then only contained eight articles, while current they compel citizens and corporations of one
treaties generally contain about 30 articles) country to pay taxes in more than one country
between two of the States of the German in respect to the same taxable subjects ...” and
Empire (Prussia and Saxony) and the first DTC also that “The possibility of an international
between two independent states (Austria/ convention regulating the matter should be
Hungary and Prussia) in 1899, the conclusion of considered.”3
bilateral treaties has been the methodology to
prevent international double taxation. The basic As a result, four economic experts were
principles which were incorporated into these appointed to map the phenomenon of double
first conventions1, moreover, still form part of taxation and to propose remedies to it. In 1923,
the underlying principles of the current DTC’s. their report was submitted to the League of
Nations4.
The biggest development hereof, however, was
started by the League of Nations in 1920, which The focus of the report was that double taxation
as part of the reconstruction after the First was identified as “evil”5 because it had a negative
World War set up an international conference impact on economic relations and on the free
in Brussels to deal with the consequences of movement of capital, which had to be restored
the financial crisis caused by the Great War2. just after the First World War. Various methods
1 For a discussion of these early developments, see Christian
Freiherr von Roenne, “The very beginning - The first tax treaties”, 3 For an overview of these developments, see Sunita Jogarajan,
in History of Tax Treaties (Ecker & Ressler editors), Linde verlag, “Stamp Seligman and the drafting of the 1923 Experts’ Report on
2011, p. 17; Oser & Bräunig, “The History of German Double taxa- Double Taxation”, World Tax Journal 2013, nr. 3.
tion Treaties”, (Vienna 2008). 4 Bruins, Einaudi, Seligman & Stamp, “Report on double taxation sub-
2 League of Nations, International Conference Brussels 1920 – mitted to the financial committee to the League of Nations”
Proceedings of the Conference (vol 1) (Geneva, League of Nati- (doc. E.F.S. 73.F.19); April 5, 1923, League of Nations.
ons, 1920) p. 3. 5 Idem, see Introduction, second question asked to the experts.9
TAX, AUDIT & ACCOUNTANCY
APRIL/AVRIL 2017
were examined in order to remedy this, but the model Conventions also have been made.
method that was proposed in the report was a Belgium for instance also has such a Model
pragmatic previously agreed allocation of fiscal Convention since 2007, which reflects the fiscal
powers on a bilateral basis depending on the policy of the Belgian authorities regarding the
basis of “source of the income” or the “place of negotiation of DTC’s8.
residence” of the taxpayer6. It is still this method,
which is used in all DTC’s which are concluded Based on all these different Models there are
today. now already over 3.000 DTC’s aiming at the
avoidance of double taxation in force, of which
Since the choice was to conclude bilateral Belgium has about 1009.
agreements it also became important to get as
much consistency in such treaties as possible
and it therefore was decided to start to develop B. And the fight against tax avoidance?
a “model agreement” on which individual States
could rely for their negotiations towards the Based on the foregoing it should be clear that
conclusion of bilateral DTC’s. DTC’s were and still are intended to foster
cross-border investments via the elimination of
As a result hereof, the preparation was started double taxation.
of the first “model tax treaties” (see e.g. the 1943
Mexico and 1946 London drafts prepared by the The fight against tax avoidance or the fight
League of Nations). against the so-called improper use of DTC’s,
to which this contribution refers, actually
It was, however, the OECD, as successor to the only appeared later and has even largely been
OEEC (which after the Second World stepped addressed in an inconsistent manner and
in the footsteps of the League of Nations), that sometimes even without any legal basis or even
completed this task. contrary to the text of the treaties10.
In 1963 the first OECD Model Tax Convention Moreover, as DTC’s grant “direct rights”11 to
was presented. In 1977, a second Model taxpayers, they can, notwithstanding that such
was released and in 1992 a third completely treaties are concluded between sovereign
revised Model. Since 1992 the OECD Model is States (and hence should in principle only apply
published in loose-leaf form and is adjusted between those States), rely directly before a
quasi annually. Since the first Model, it also
comes with a “Commentary” (which is now p. 574; “Committee of Experts on International Cooperation in
likewise updated almost annually) to give Tax Matters”, October 2013 (prepared by IBFD), E/C.18/2013/
CRP.18; see also “UN Handbook on selected issues in adminis-
further explanations relating to its operation. tration of double taxation tax treaties for developing countries”,
Other Model Conventions also appeared of (UN 2013).
which the UN Model focusing on developing 8 See http://fiscus.fgov.be/interfafznl/fr/downloads/modStand_
en.pdf; For a discussion, see: J. Gombeer, “Orientations actuelles
countries is the best known7. Various national de la politique de la Belgique en matière de conventions préven-
tives de la double imposition”, 68 Bulletin de la Documentation
SPF Finances 3 (2008), 137 ; L. De Broe, “Belgium’s Tax Treaty
6 Cf. Christiana HJI Panayi, Double taxation, tax treaties, treaty policy and the draft Belgian Model Convention”, Bulletin 2008,
shopping and the EC, Kluwer, p. 22; Bruins, Einaudi, Seligman & p. 322.
Stamp, “Report on double taxation submitted to the financial 9 For a list and texts of these treaties, see: http://ccff02.minfin.
committee to the League of Nations” (doc. E.F.S. 73.F.19); April 5, fgov.be/KMWeb/document.do?method=view&id=f27d0741-
1923, League of Nations, para 40. fadb-4d00-a0a4-da516833769b#findHighlighted.
7 For a discussion, see Stanley S. Surrey, “UN group experts and 10 Luc De Broe, International Tax Planning and Prevention of Abuse,
the guidelines for tax treaties between developed and develo- IBFD doctoral thesis nr. 14, chapter 4.
ping countries”, 19 Harvard Int’l L. J. 1978; Willem Wijnen, “To- 11 F. Dumon, “De verhouding Internationaal Recht - Nationaal
wards a new UN Model”; Bulletin 1998, p. 135; Willem Wijnen Recht”, TBP 1981, p 14; see also Circular nr. AFZ/2004/0053 (AFZ
& Marco Magenta, “The UN Model in Practice”, Bulletin 1997, 5/2004) d.d. 16.01.2004 (fisconet.plus), para 24-26.10
Court on the provisions of those treaties to DOUBLE TAXATION TREATIES
claim the benefits of such treaties, at least if
they can “get access” to the treaty. The fact that WERE AND STILL ARE FIRST
treaties in many countries (including Belgium) OF ALL INTENDED TO FOSTER
have precedence over internal laws12 and that
this is also confirmed by the principle of “pacta CROSS BORDER INVESTMENTS
sunt servanda” under international law13, further VIA THE ELIMINATION OF
supports this phenomenon as a State can’t just
like that enact legislation that would go against DOUBLE TAXATION AND
the explicit text of the treaty granting a certain TAXPAYERS CAN GENERALLY
benefit14. Obviously, this changes if the treaty
contains an explicit clause allowing to deny the DERIVE DIRECT RIGHTS FROM
treaty benefits in certain circumstances (which SUCH TREATIES. THE FIGHT
is exactly what happens with LOB clauses – see
below). AGAINST TAX AVOIDANCE
ONLY APPEARED LATER AS A
With regard to the “access” to DTC’s, these
provide that they are applicable to “residents”15 POTENTIAL GOAL FOR SUCH
of both Contracting States that have signed TREATIES AND THIS WAS IN
the Convention. It is therefore necessary, but
also sufficient, that a taxpayer can show he is MANY INSTANCES EVEN DONE
a “resident” of either of the Contracting States WITHOUT A LEGAL BASIS IN THE
in order to be able to get such “access” to the
treaty and to be able to claim the benefits of the TEXT OR CONTRARY TO THE
treaty. TEXT OF THE TREATIES.
In order to be a resident of a Contracting State
(and thus gain access to the Conventions of
that State) there must be a “person” (= referring As a result, it is therefore sufficient to form a
generally to an individual or an entity) that company in a State (which is subject to local
“according to the law of that State” is “liable to corporate tax) in order to gain access to the
tax” in that State on the basis of his “domicile, network of DTCs of that State.
residence, place of management or any other
criterion of a similar nature”. The OECD Model As a result of the above, and more in particular
Convention in 1977 added to this that this had the existence of the advantages of DTC and the
to be on a “worldwide basis”. fact that taxpayers have direct rights to these
benefits if they are residents of those States, the
phenomenon of “treaty shopping” developed
12 Cf. Cass. 27 mei 1971, re « Franco Suisse Le Ski », Pas. 1971, I, whereby residents of another State than the
886, Arr. Verbr. Cass. 1971, 959.
13 See art. 31 of the Vienna Conventions on the law of treaties, for
one who had concluded a tax treaty, set up
a discussion, see B. Peeters, “Over het verdrag van Wenen inzake an intermediate company in the State with the
verdragsrecht”, AFT 1994, p. 165; A.G. Bercerra, “The interpretati- DTC in order to access this treaty.
onal approaches to the Vienna convention - application to (tax)
treaty analysis”, Bulletin 2011, nr. 10.
14 This was for instance explicitly ruled by the Belgian Supreme The OECD gradually has started to take
Court in the case against Art. 364bis ITC, see Cass. 5 Decem- awareness hereof. In 1977 a first attempt to
ber 2003, FJF 2004/64; see Luc De Broe, International Tax Plan-
ning and Prevention of Abuse, IBFD Doctoral Series, nr. 14, 2008,
address this issue was to adapt the Model treaty
para. 54 p. 279); Fiskoloog Internationaal nr. 219, 28/2/2002, p. 1. via the inclusion in Arts. 10 to 12 of the treaty
15 Cf. Art. 4 of the OECD Model Treaty.11
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(dealing with withholding taxes on dividends, LOB CLAUSES, WHICH ARE
interest and royalties) a clause providing that
the reduced treaty withholding tax rates would THE US ANSWER TO TREATY
only be granted if payments were made to the SHOPPING DENY ACCESS TO
“beneficial owner”16 of such interest, dividends
or royalties. As a result hereof it for example A TREATY IF THE CONDITIONS
became impossible to claim reduced treaty OF THE CLAUSE ARE NOT
withholding tax rates if one operated as a
nominee of the ultimate owner. FULFILLED, DO NOT TEST THE
“MOTIVES” OF THE TAXPAYER,
Various OECD studies were also devoted to the
issue of treaty shopping in the late eighties17 NOR WHETHER THE TAXPAYER
and in 2003 the OECD Commentaries (but WILL BE EFFECTIVELY TAXED
actually not the text of the Model) were adapted
to include various proposals to fight treaty IN HIS RESIDENCY STATE ON
abuses18. HIS INCOME, BUT ASSESS VIA
As a result of these evolutions the arsenal of A NUMBER OF “MECHANICAL
measures to counteract treaty shopping have TESTS” IF A TAXPAYER SHOULD
become quite extensive, going from internal
anti-abuse provisions that would also find GET ACCESS TO THE TREATY
their application in the application of DTC’s to BECAUSE HE HAS SUFFICIENT
some specific proposals of clauses that may be
included in DTC’s19. NEXUS TO THE STATE IN WHICH
HE IS ESTABLISHED.
It is in this latter category that the LOB clause
should be included20.
The LOB clause
A. An American invention
16 For a discussion, see F. Dierckx in Het Belgisch Nederlands
Dubbelbelastingverdrag (2e version), (B. Peeters editor), Larcier, The US has experienced a similar development
2008, p. 183, 190 and legal doctrine cited.
17 See e.g. OECD, Double Taxation and the use of base companies,
as the OECD. “First”, no attention was paid to
1987 & OECD, Double Taxation and the use of conduit compa- the abuse of treaties but this gradually changed
nies, 1987. over the years. The first US Model Convention
18 Juan José Zornoza Pérez and Andres Baez, “The 2003 Revision
to the Commentary, to the OECD Model on Tax Treaties and
of 1976 for example contained in its Article 16
GAAR’s : a Mistaken starting point”, in Tax Treaties : building brid- a provision which included a “motive” test (the
ges between law and economics (IBFD) 2010; René Matteotti, treaty could be denied if the motive for the
“Interpretation of Tax Treaties and domestic general anti-avoi-
dance rules - a skeptical look at the 2003 OECD update to the
structure was treaty shopping).
OECD commentary”, Intertax 2005, p. 336; Brian Arnold, “Tax
treaties and tax avoidance : the 2003 Revisions to the Commen- However, it is mainly the effect of a “US
tary to the OECD Model”, Bulletin 2004, p. 244; Jimenez, “The
2003 Revision of the OECD Commentaries on the Improper
congressional hearing” on the DTC with the
use of tax treaties : a case for the declining effect of the OECD Netherlands Antilles (which was mainly used
commentaries”, Bulletin 2003, p. 17; P. G. Végh, “The 2003 OECD by residents of other countries), that shaped
Commentaries”, European Taxation, 2003, p. 244.
19 OECD Model Commentary, Art. 1, “improper use of the Conven-
the current “US tax treaty policy” relating to
tion”, para. 7 and following. treaty shopping. As a result, the US published a
20 OECD Model Commentary, Art. 1, para. 20.12
LOB CLAUSES ARE OF AN tests that assess whether the taxpayer can be
granted “access” to the treaty because he either
UNPRECEDENTED COMPLEXITY has sufficient “nexus” to the country or sufficient
AND CAN TAKE UP TO 20 % “business activities” in the residency State.
TO 25 % OF THE ENTIRE TEXT “The US technical explanations” of the 2006
OF A TAX TREATY AND THERE US model even explicitly state that “the clause
does not rely on a determination of purpose
ARE GENERALLY SOME SEVEN or intention, but instead sets forth a series of
DIFFERENT CATEGORIES WITH objective tests. A resident of a Contracting
State that satisfies one of the tests will receive
EACH SEVERAL SUBCATEGORIES benefits regardless of its motivation in choosing
THAT HAVE TO BE REVIEWED, its particular business structure.23”
BUT IF ONE SATISFIES THE Similarly, the level of taxation in the residency
CONDITIONS OF ONE OF THOSE State is irrelevant to determine whether the
clause has been satisfied.
TESTS, ONE GETS ACCESS TO
THE TREATY. The provision also does not replace the general
rules of the DTC and the taxpayer wishing to
invoke the treaty therefore must still first of
all demonstrate that he is a “resident” for the
completely new US model Convention in 1981 purposes of the Convention24.
in which Article 16 was completely rewritten
from the 1976 model and now contained a The taxpayer furthermore must also prove that
comprehensive LOB clause. The US Senate, he is the “beneficial owner” of the relevant
moreover, in 1981 refused to approve the treaty income (and thus is not acting as an agent or
as negotiated with Argentina because it did not nominee for another person).
contain an LOB clause. Such a clause was first
included in the 1989 treaty with Germany21 and Finally, he must prove that he satisfies at least
since then is included in all US DTC’s22. The one of the tests from the LOB clause proving
treaty with Belgium for example, also contains thereby that he is a “qualifying resident” for the
such a clause (= Art. 21 of the Treaty). treaty25.
It also should be noted that the clause is “self-
B. General principles executing” in the sense that it is not subject
to any demand or ruling request, there is also
The LOB clause is not so much a provision which not a form that needs to be stamped by the
ascertains via a verification of the intention of IRS like with our forms 276Div26 for obtaining
the investor if he is treaty shopping, but rather an exemption from withholding tax under our
contains both “mechanical” and “substantive”
23 2006 US Technical explanations to the 2006 Model, Art. 22,
p. 63.
21 Zie Reuven Avi-Yonah, “Who invented the single tax principle, an 24 Application of Art. 4 of the OECD Model.
essay on the history of US Treaty policy”, NYULS Review, 309 25 Art. 21(1) of the Belgian-US tax treaty for instance provides that :
(2014-2015), p. 309, 313-315; see also Jonathan Kim, “the US- “A resident of a Contracting State shall be entitled to benefits
West Germany Income Tax Treaty, can Art. 28’s LOB serve as a otherwise accorded to residents of a Contracting State by this
Model for the Treasury’s anti-treaty shopping policy ?”, in Tax Convention only to the extent provided in this Article.”
Lawyer, Vol. 43, nr. 4, p. 983. 26 h t t p s : / / e s e r v i c e s . m i n f i n . f g o v. b e / m y m i n f i n - f i n f o r m /
22 Idem, p. 316-317. AppelPdfExt?id=2599.13
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treaties and there are no special obligations special access depending on what is acceptable
imposed on the withholding tax agents to verify by the Competent Authority
whether the LOB provision is satisfied27. The
taxpayer who wants to benefit from a US treaty Finally, the LOB clause also contains a clause to
should simply complete a form (W8ben) where avoid access to the Treaty in so-called “triangular
he has to tick a box stating that he satisfies the cases” (i.e. if an income item is allocated to a
conditions of the LOB clause. Obviously, he permanent establishment in a third country
must be prepared to answer any question and where the income would not be taxed or be
supply evidentiary documents relating to the taxed at a more advantageous regime versus
election, if the IRS makes an audit on the form. the item being held directly = directed towards
so-called “finance branches”).
C. Application
Automatically approved residents
General
The first category of residents that can get an
Before giving a summary of the LOB provision, automatic access to the treaty are:
it should be noted that LOB provisions are of
an unprecedented complexity and size. In the - The individuals resident of one of the
Belgian-US DTC the single LOB provision for Contracting States (Art. 21(2)(a) of the
instance takes 20 % to 25 % of the entire text Treaty);
of the treaty which contains 29 articles in total. - The Government of the two contracting
States (i.e. the Contracting State, the
A lot of Articles28 and at least one doctoral political subdivisions of the State or the
thesis29 have been written on LOB provisions. local authority thereof). It should be
Any summary of the provision hence will noted that “government entities” are not
be incomplete and one should always read immediately covered by this category
carefully each LOB clause in the particular (Art. 21(2)(b) of the Treaty); and
treaty that is being sought after. - Not for profit organizations as mentioned
in Art. 4(3) of the Treaty with special rules
However, notwithstanding the above and for the residence of the members or
starting from the Belgian-US tax treaty, as a beneficiaries for pension funds (Art. 21(2)
summary, the “seven” large categories discussed (d) of the Treaty).
below can be distinguished30.
Moreover, these categories do not yet give the Quoted companies
entire spectrum of the LOB clause as these
categories actually encompass ”three” different Quoted resident companies and 50 % or plus
groups: i.e. (i) those than can benefit from the subsidiaries of quoted companies can also get
entire treaty; (ii) those that can benefit from a direct access to the Treaty, provided they are
certain provisions; and (iii) those who get a regularly traded on one of the stock exchanges
listed in the Treaty and satisfy a substance/nexus
27 See Felix Alberto Vega Borrego, Limitations of Benefits Clauses in test relating to their substantial presence in the
double Taxation Conventions, Kluwer, 2005, para. 393, p. 234. country (art. 21(2)(c) of the Treaty). All of the
28 See e.g. the bibliography in the doctoral thesis cited below.
29 Felix Alberto Vega Borrego, Limitations of Benefits Clauses in above terms in turn being further defined in the
double Taxation Conventions, Kluwer, 2005. Treaty and Technical explanations to the Treaty
30 For a more extensive analysis, see A. Bax & F. Dierckx, “Limitations and these provisions and conditions inherent
of Benefits”, in The new Belgian-US Double Tax Treaty, (Anne
Van de Vijver, editor), Larcier, 2009, p. 421.14
in them would have to be reviewed carefully as Although not restricted to this, this test actually
they may even differ from treaty to treaty. wants to avoid “conduit financing structures”
whereby a resident company that would be
able to satisfy the “ownership test” would be
Resident companies (satisfying the financed via nonresidents that would not be
“ownership” and “base erosion” test) able to access the treaty in question.
A third category getting direct access, are local
resident companies provided that on at least Resident companies (with sufficient “trade or
half of the days of the year, they are directly business” in the residency country)
or indirectly held for at least 50 % by ultimate
beneficial owners (UBO) of the fore-mentioned The conduct of a trade or business being able to
categories (individuals, government institutions, form a sufficient nexus to the residency country
not for profit organizations or quoted irrespective of the residency of the UBO’s,
companies satisfying the tests described above) the Treaty also contains a clause whereby a
(= the “ownership test”) (Art. 21(2)(e)(i) of the company having a (sufficient) trade or business
Treaty). in the country can qualify for the Treaty and this
irrespective of for instance the residency of its
It is hereby irrelevant, in case the Belgian shareholders.
company is held “indirectly” by the above UBO’s,
where the intermediate entities are located. Art. 21(4) of the Treaty provides in this respect
In other words, a Belgian company even if for that a resident of one of the Contracting States
instance held by a non EU company or even a may get treaty benefits (for a certain item of
tax haven company which in turn is held (for at income derived from the other contracting
least half of the days in a given year) for more State) “if” (i) that resident is engaged in an active
than 50 % by Belgian resident individuals would trade or business in its residence State (other
be entitled to the BE-US treaty. The rationale than the making of investments …); (ii) the item
for this being that the reason for setting up of income in the source State is incidental or
the intermediate company can’t be “US” treaty connected to the trade or business in the
shopping as the Belgian individuals is able to set residence State; and (iii) provided the trade or
up the Belgian company directly and get access business in the residency State is substantial
to the BE-US treaty. in relationship to the trade or business in the
source State.
On the other hand, “just” satisfying the above
“ownership” test is not sufficient to get the Again, each of the above terms is then defined
automatic access as the Belgian company also in the Treaty and Technical explanations and
would have to satisfy the “base erosion test” has to be reviewed carefully.
(Art. 21(2)(e)(ii) of the Treaty).
This test requires that the Belgian company pays Headquarter companies
or accrues “less” than half of its gross income
in deductible payments that would be due to A final category that allows automatic full access
persons who are not qualifying residents of to the Treaty are the so-called “headquarter
either contracting State (special rules applying companies” having sufficient “nexus” to the
for at arm’s length payments for services or country of residence (Art. 21(5) of the Treaty).
financial obligations to non-related parties).
This category, which is not present in all US
treaties, is a sort of subcategory of the active15
TAX, AUDIT & ACCOUNTANCY
APRIL/AVRIL 2017
trade or business test in that it recognizes that a LOB CLAUSES, WHICH HAVE
“headquarter function” (provided it has sufficient
substance and nexus to the country) can be BEEN A US INVENTION,
treated as some sort of active trade or business WHICH UP TO NOW CAN
of its own allowing access to the Treaty.
GENERALLY ONLY BE FOUND
The test, which is hard to meet, is very IN US TREATIES, COULD VERY
mechanical and in order to satisfy this test, the
Headquarter company must: WELL SPREAD OVER TO OTHER
TREATIES AS THE OECD IS
- be subject to the ordinary taxation regime
in its country of residence; NOW ALSO PROMOTING
- carry on a substantial part of the overall SUCH CLAUSES IN THE FIGHT
supervision and administration of the
group (note: financing is included herein AGAINST TREATY SHOPPING.
but may not be the sole activity); THE COMPATIBILITY OF LOB
- belong to a group with companies
resident in and conducting an active CLAUSES WITH EU LAW AND
trade or business in at least 5 countries, THE FUNDAMENTAL FREEDOMS
which moreover generate 10 % of the
total profits, while there may not be a IS, HOWEVER, STILL TO BE
country (other than the country of the ESTABLISHED.
headquarter company) that generates
50 % of the groups gross income and no
more than 25 % of such gross receipts may
be derived from the other Contracting already have been accessible from the home
State; and country and hence access to the treaty can be
- the income generated in the “other granted to the Belgian company.
Contracting State” must be derived in
connection to or be incidental to an At the same time such access is not granted
active trade or business. to anyone who might be able to demonstrate
the above, but only in certain very precise
mechanical cases. The test is therefore again
Derivative benefits test very complex, but boils down (subject to certain
specific requirements) to granting Treaty access
The idea behind this test (Art. 21(3) of the Treaty) to the Belgian resident company if the Belgian
is to grant treaty access to a resident company company:
provided its non-resident shareholders are from
a country where they would have received equal - is held (directly or indirectly) for at least
or better treatment if the investment would 95 % by 7 or fewer shareholders;
have been made directly from that country. - who are residents of the EU, Nafta or
Switzerland;
As the non-resident shareholders would - who are able to fully benefit from a
have been able to get similar (or even better) comprehensive tax treaty in their own
treatment in the country where their residence residency countries (i.e. they must be
is established, setting up the Belgian company qualifying residents under their home
can again never have been made to allow “US” country treaty with the US); and
treaty shopping as the same treatment would16
- the treaty of the home country must grant Moreover, in Action 6 of the OECD BEPS
the shareholders (if they would have held program (“preventing granting treaty benefits in
the investment in the US directly and not inappropriate circumstances”31) the concept of
via Belgium) to benefit from a withholding “treaty shopping” was recently also addressed.
tax that is equal or lower than the one The OECD thereby defined it as “Strategies
provided for under the Belgian-US treaty. through which a person who is not a resident
of a State attempts to obtain benefits that
The impact hereof is for instance that if a Belgian a tax treaty concluded by that State grants
company holding a US company is held by an to residents of that State, for example by
Italian shareholder it would not be possible to establishing a letterbox company in that State”32.
benefit from the BE-US treaty on interests as the The report moreover proposes that future treaty
withholding tax rate under the Italian-US treaty negotiators should consider a LOB clause while
is higher than under the Belgian-US treaty. On negotiating or renegotiating tax treaties.
the other hand, a Swedish quoted company
holding a Belgian company which would lend Of course the above definition is far too vague
funds to the US group company would be since many bona fide transactions that clearly
able to benefit from the US treaty as both the are not abusive could be included in this
Belgian-US and the Swedish-US treaty provide definition, but the general idea of what the
for a withholding tax exemption on interest. OECD is referring to can be inferred from this
definition.
Competent Authority approved residents It therefore, especially in today’s times where
multinationals’ planning activities are looked at
A final possibility, if one can’t satisfy one of the very negatively, looks as if LOB clauses could
formal tests described above, is to apply to the see a renewed interest.
Competent Authorities and show that one is not
shopping the Treaty. If this can be substantiated At the same time, this could then also revive
a special ruling relating to the access of the another question which is to know whether
Treaty can be delivered (art. 21(7) of the Treaty). such clauses are even compatible with EU law.
This is also a highly technical and complicated
issue and a full analysis would lead too far33,
Future developments? but it should be observed that such challenge,
even if successful before the European Court
Although the LOB provision, as discussed of Justice, will likely not be very useful as the
above, is a US invention which up to now can LOB clauses today are meant to allow the US to
generally only be found in US treaties, it could safeguard its taxing interests and the US would
very well be that it will spread to other treaties never accept the impact of such ECJ decision.
in the future.
31 http://www.keepeek.com/Digital-Asset-Management/
Indeed, the OECD in 2003 already has inserted oecd/taxation/preventing-the-granting-of-treaty-bene-
fits-in-inappropriate-circumstances-action-6-2015-final-
a US inspired LOB clause in its Commentaries to
report_9789264241695-en#page1.
Art. 1 of the Model as an “optional clause” that 32 OECD BEPS action nr. 6, “Preventing the granting of Treaty Be-
treaty negotiators can include in a tax treaty. nefits in Inappropriate circumstances”, p. 9; see : http://www.
keepeek.com/Digital-Asset-Management/oecd/taxation/
preventing-the-granting-of-treaty-benefits-in-inappropriate-
In other words, also the OECD now sees LOB circumstances-action-6-2015-final-report_9789264241695-
clauses as an efficient method to combat treaty en#page1.
33 See A. Bax & F. Dierckx, “Limitations of Benefits”, in The new Bel-
shopping.
gian-US Double Tax Treaty, (Anne Van de Vijver, editor), Larcier,
2009, p. 421, 447 and legal doctrine cited.17
TAX, AUDIT & ACCOUNTANCY
APRIL/AVRIL 2017
On the other hand, this could change if EU IRS: Internal Revenue Service (USA)
member States would start to include and apply BEPS: Base Erosion and Profit Shifting (OECD)
such clauses in their respective tax treaties and LOB: Limitations Of Benefits
it is therefore likely that we will still see a lot of NAFTA: North American Free Trade Agreement
developments relating to the LOB clauses. OECD: Organisation for Economic Co-
operation and Development
OEEC: Organisation for European and
LOB clauses – abbreviations Economic Co-operation
UBO: Ultimate Beneficial Owner
ATAD: Anti-Tax Avoidance Directive (EU) UN: United Nations
EU European Union US: Unites States (of America)
DTC: Double Taxation Convention
Résumé Samenvatting
La « lutte contre les abus fiscaux », qui De “strijd tegen belastingfraude” die
intervient désormais dans tous les aspects tegenwoordig alomtegenwoordig is in het
du débat public et fait aussi partie des publieke debat en die ook deel uitmaakt
développements de l’OCDE (BEPS) et de van de ontwikkelingen langs de kant van
l’UE (ATAD), n’a fait son apparition que de OESO (BEPS) en de EU (ATAD), is in feite
récemment dans les conventions fiscales. slechts een recenter fenomeen op het vlak
Elle a longtemps été vue comme un objectif van belastingverdragen en werd lange tijd
de ces conventions, sans être véritablement zelfs gezien als doel van belastingverdragen,
intégrée dans les textes. hoewel het in de praktijk niet werd opgenomen
in de tekst van dergelijke verdragen.
Les contribuables pouvaient même – et Belastingbetalers hadden zelfs en hebben
peuvent encore – tirer des « droits directs » nog steeds “directe rechten” die zij van zulke
de ces conventions. Dans des pays comme la verdragen kunnen afleiden en in landen
Belgique, où les conventions internationales zoals België waar internationale verdragen
priment sur le droit national, ils peuvent prevaleren op interne wetten, kunnen ze
généralement se prévaloir des avantages doorgaans aanspraak maken op de voordelen
de ces conventions, malgré les affirmations van dergelijke verdragen, ondanks alle claims
selon lesquelles les conventions visent à die stellen dat de verdragen net bedoeld zijn
lutter contre l’évasion fiscale. om belastingontwijking tegen te gaan.
A la fin des années 1970, les États-Unis Sinds het einde van de jaren zeventig is men
ont commencé à s’attaquer aux pratiques in de VS echter begonnen met het aanpakken
visant à éluder l’impôt grâce au chalandage van belastingontwijking via verdragshoppen
fiscal et ont petit à petit développé « leur en is het land er zo geleidelijk aan in geslaagd
propre solution » pour lutter contre ces om een “eigen oplossing” te ontwikkelen
techniques. À l’heure actuelle, cette solution om verdragshoppen tegen te gaan. Alle
est intégrée dans toutes les conventions huidige VS-verdragen bevatten deze
fiscales négociées par les États-Unis par le oplossing die via een uitgebreide “limitation
biais d’une clause générale de « limitation of benefits”- of LOB-clausule (beperking
des avantages » (LOB). van verdragsvoordelen) werkt, die wordt18
opgenomen in elk belastingverdrag waarover
de VS tegenwoordig onderhandelingen
aanknoopt.
Ces clauses de limitation des avantages sont Dergelijke LOB-clausules zijn bijzonder
extrêmement complexes et s’appuient sur complex en vertrouwen op “mechanische
des « tests mécaniques » visant à déterminer tests” om na te gaan of een belastingbetaler
si un contribuable qui affirme être résident die beweert een ingezetene te zijn van een
d’un pays partie à la convention possède verdragland, “ook” voldoende ‘banden’ of
« aussi » un « lien » suffisant ou des « activités “bedrijfsactiviteiten” heeft met of in het land
économiques » suffisantes dans le pays van verblijf. Alleen wanneer dat inderdaad het
de résidence. Les États-Unis ne donneront geval is, zal de VS toegang verlenen tot haar
accès à leur réseau de conventions que si tel netwerk van verdragen.
est le cas.
Si, jusqu’à présent, ces clauses de limitation Hoewel dergelijke LOB-clausules tot
des avantages n’étaient présentes que nog toe alleen in Amerikaanse verdragen
dans les conventions américaines, elles voorkwamen, is de kans vandaag reëel dat
pourraient désormais s’étendre aussi à we ze naar de toekomst toe ook in andere
d’autres conventions, l’OCDE ayant déclaré verdragen zullen aantreffen, aangezien
dans son programme BEPS que les clauses de OESO in haar BEPS-programma
LOB pourraient être un bon outil contre le verklaard heeft dat LOB-clausules een
chalandage fiscal. Les personnes concernées goed hulpmiddel zouden kunnen vormen
par des conventions fiscales ont donc tout tegen verdragshoppen. Iedereen die met
intérêt à se familiariser avec ces clauses, belastingverdragen te maken heeft, zou er
même si elles n’ont encore jamais eu affaire bijgevolg goed aan doen om zich vertrouwd
aux conventions fiscales américaines. te maken met dergelijke clausules, zelfs
wanneer hij tot nu toe nog niet te maken
kreeg met VS-belastingverdragen.Vous pouvez aussi lire
