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Researcher
Luc De Broe
- Disciplines:Law, Other law and legal studies
Affiliations
- Insitute for Tax Law (Research group)
Responsible
From1 Oct 2007 → Today - Insitute for Tax Law (Research group)
Member
From1 Feb 2009 → Today - Research Unit Economic Law (Research unit)
Member
From1 Oct 2007 → 31 Jan 2009
Projects
1 - 9 of 9
- Processing conflicts between European law and international law at the domestic level - a tax perspectiveFrom1 Oct 2022 → TodayFunding: BOF - doctoral mandates
- Substance and Tax avoidance on a national, international and EU levelFrom1 Oct 2021 → TodayFunding: BOF - doctoral mandates
- Minimum Taxation as a solution for 21st century taxation ?From1 Oct 2020 → TodayFunding: BOF - doctoral mandates
- Consequences under penal law of tax regularizations. A legal-conceptual framework.From1 Sep 2019 → TodayFunding: FWO fellowships, BOF - doctoral mandates
- The Effect of Positive EU Direct Tax Harmonisation on Member States’ External CompetenceFrom1 Oct 2017 → 19 Oct 2021Funding: BOF - Doctoral projects, BOF - doctoral mandates
- Aggressive tax planning and EU state aid lawFrom16 Oct 2016 → 16 Oct 2020Funding: BOF - Doctoral projects
- International double taxation of interest: from arm's length, and thin capitalization to comprehensive interest barriers.From24 Nov 2009 → 7 May 2018Funding: Own budget, for example: patrimony, inscription fees, gifts
- The taxation of permanent establisments: a critical analysis of the Authorized OECD approach and it's implications for Belgian tax practice.From24 Nov 2009 → 15 Mar 2016Funding: Own budget, for example: patrimony, inscription fees, gifts
- Economic double taxation of cross-border income in the internal market.From16 Dec 2008 → 12 Nov 2019Funding: Own budget, for example: patrimony, inscription fees, gifts
Publications
1 - 10 of 152
- Pillar 2: An analysis of the IIR and UTPR from an international customary law, tax treaty law and European Union law perspective(2022)
Authors: Filip Debelva, Luc De Broe
Pages: 898 - 906 - European Taxation - Tax Abuse in the European Union: The Current State of Affairs(2022)
Authors: Luc De Broe
Pages: 1 - 9 - Hoe conflicten oplossen tussen secundair EU-recht en dubbelbelastingverdragen(2022)
Authors: Luc De Broe
Pages: 7 - 18 - De Fiscale anti-misbruikbepalingen en het Europees verbod op staatssteun - een nieuwe dimensie aan de toepassing van antimisbruikbepalingen(2022)
Authors: Luc De Broe
Pages: 554 - 570 - The General Court's Judgment in Engie: The Non-application of a National GAAR Confers State Aid(2022)
Authors: Luc De Broe
Pages: 6 - 15 - The General Court's judgement in Engie: the non-application of a national GAAR confers state aid(2022)
Authors: Luc De Broe
Pages: 6 - 15 - Kroniek internationaal en Europees belastingrecht 2019-2020(2021)
Authors: Luc De Broe, Jasper Bossuyt, Caroline Kempeneers
Pages: 5 - 34 - Terra Incognita: De impact van recente Unierechtelijke evoluties op de Belgische fiscale algemene antimisbruikbepalingen(2021)
Authors: Sam Gommers, Luc De Broe
Pages: 7 - 33 - Are the OECD/G20 Pillar Two GloBE-Rules Compliant with the Fundamental Freedoms?(2021)
Authors: Luc De Broe
Pages: 86 - 98 - Zijn de OESO/G20 Pijler 2 GloBE-regels in overeenstemming met de Europese fundamentele vrijheden?(2021)
Authors: Luc De Broe
Pages: 6 - 20