Tax Law : Lecturer, Author and Practioner
He is the author of various publications, including a Belgian Tax Management Portfolio and leading textbooks on international and European taxation and Belgian corporation tax. He lectures and frequently gives speeches on international topics. A brief overview of the latest publications and collaborations linked to his activity as a tax lawyer.
Work highlights include:
“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.