On 11 April 2024, the Irish Revenue issued eBrief No. 119/24 regarding to the updates on the tax and duty manuals related to the new outbound payments defensive measures. The outbound payments defensive measures are included in the Finance (No.2)

On 25 March 2024, the Irish Revenue released eBrief No. 096/24 outlining new guidance on Outbound payments defensive measures. This latest guidance has been issued as part of the Finance (No.2) Act 2023. The Finance (No.2) Act 2023 inserted Chapter

The Irish Minister of Finance has unveiled two major enhancements to the research and development (R&D) tax credit in the Budget 2024. The details of these provisions are included in the Finance (No. 2) Act 2023. The two enhancements are:

The Belgian government passed a draft law to overhaul the investment deduction system. Effective 1 January 2025, the reforms pertain to tax deductions for investments, which are categorized into three groups. The standard amortization for tax

The Federal Public Service (SPF) Finance of Belgium has released the guidance on the Pillar 2 global minimum tax. The guidance outlines the context of the Pillar 2 global minimum tax and its enforcement in Belgium. Furthermore, the guidance also

On 20 February 2024, the Belgian parliament passed the Law of 6 February 2024, which was published in the Official Gazette. The legislation amends the Value Added Tax Code and the Income Tax Code, making electronic invoicing compulsory from 1