Droit fiscal : conférencier, auteur et praticien
Il est l’auteur de diverses publications, dont le Belgian Tax Management Portfolio et d’importants manuels sur la fiscalité internationale et européenne et sur l’impôt belge sur les sociétés. Il donne des conférences et intervient fréquemment sur des sujets internationaux. Un bref aperçu des dernières publications et collaborations liées à son activité d’avocat fiscaliste.
Parmi les travaux les plus marquants, on peut citer
“Jacques Malherbe successfully represented a client in a landmark court case which challenged the client’s historical use of foreign tax credits”. – Chambers 2014
Participation in the task force for tax simplification created by the Belgian Minister of Finance of the former government.
The difference taxwise between company shares and certificates issued in a Dutch or Belgian « certification” process ;
The application of the French category of real property income to the proceeds of a forest association under French law received by a Belgian resident ;
The requalification of a US testamentary trust as a transfer for consideration achieving a considerable tax saving.
Recent cases litigated successfully include a decision holding that depreciation and reductions in value on real property should be treated alike.