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Luc De Broe

Born in 1959, graduated from the Katholieke Universiteit Leuven (lic.jur., K.U. Leuven, 1982). He obtained a Master of Laws (LLM) degree from the Northwestern University School of Law (Chicago, 1986). He obtained a degree in tax law from the Ecole Supérieure des Sciences Fiscales Bruxelles (1987) and obtained his doctorate degree at Katholieke Universiteit Leuven. Admitted to the Brussels Bar in 1982. Partner in the Brussels law firm of Laga. Professor of tax law, Katholieke Universiteit Leuven (2007). Member of the board of editors of EC Tax Review. Luc de Broe is the author of numerous articles on Belgian, international and European tax law and has written a manual on cross-border leasing between Belgium and the United States (for which he was awarded IFA’s Mitchell B. Carroll Prizein 1988) as well as a manual on mergers and divisions of Belgian enterprises (1993) and a treatise on international tax planning and the prevention of abuse in tax matters (2007).

Limits to Tax Planning in European Tax Law

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