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WU Vienna Tax law


Edoardo Traversa

Born in Bologna (Italy) in 1980, he studied law at the universities of Saint-Louis (Brussels, Belgium), Louvain (Belgium), Ottawa (Canada), Humboldt Universität-Berlin (Germany) and obtained a joint doctoral degree in law from the universities of Louvain and Bologna (Italy). He is professor of tax law at the Faculty of Law as well as head of the Institute of European Studies of the Catholic University of Louvain (Belgium). His areas of interest cover international and European tax law, including VAT, as well as comparative and constitutional tax law. He is also member of the IFA Belgian Branch and of the European Association of Tax Law Professors (EATLP), where he served as a General reporter of the 2017 Congress on Corporate residence and mobility. He is also Of Counsel at Liedekerke law firm (Brussels) and acts as an expert in taxation matters for different public authorities at the European and Belgian level. He was visiting professor at WU during the academic year 2013/2014.

This course provides a general introduction to Belgian tax law, with a focus on individual and corporate taxation. It outlines the peculiarities of the Belgian tax system under a constitutional perspective, in particular as regards the allocation of taxing powers between levels of government (fiscal federalism). It discusses the influence of European and international constraints, on the Belgian tax rules, both from a legal and policy perspective. Furthermore, attention is also given to selected aspects of international group taxation, taxation of foreign income to domestic recipients (business income, dividends, interest, capital gains) and taxation of domestic income to foreign recipients (withholding taxes and exemptions, permanent establishments, non-discrimination) as well as issues related to (cross-border) employment income taxation. Procedural issues, reporting, and the exchange of information are also covered.

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