Jasper Bossuyt
Counsel
Jasper Bossuyt is a member of the Tax Practice Group with significant expertise in Belgian and international tax advisory, transactional and litigation work.
He advises clients on all aspects of Belgian and international tax law with a focus on Belgian and international corporate tax advisory work. He particularly has specific knowledge of double tax treaties and funds taxation. His experience further includes assisting clients in domestic and cross-border transactions, including corporate and structured finance, M&A, capital markets, private equity and (debt) restructuring. Jasper also advises Belgian and international clients during tax audits as well as in administrative procedures (including MAP) and judicial proceedings before Belgian tribunals and courts.
Jasper studied law at KU Leuven (2012), Tilburg University (2012) and Duke University (2011). He holds an LL.M. in taxation from Université Libre de Bruxelles and an LL.M. from Harvard Law School as a Fulbright and Harvard BOAS scholar. He was a visiting scholar at Harvard Law School in 2016. In 2020 he obtained his Ph.D. on tax treaty interpretation (KU Leuven).
Jasper is also a researcher and guest professor affiliated with the Institute of Tax Law at KU Leuven where he lectures on corporate tax law (Brussels campus). He speaks at seminars and conferences, and regularly publishes in national and international journals and books for which he has received various recognitions. He has authored a book on tax treaty interpretation (PhD, 2022) and on the income tax aspects of royalties (2014).
Before joining Liedekerke in September 2020, Jasper worked at an international law firm.
Contact
Studies
KU Leuven (Ph.D. in Law) 2020
Harvard Law School (LL.M.) 2015
Université Libre de Bruxelles (LL.M. in taxation) 2014
KU Leuven & Tilburg University (Master’s degree in Law) 2012
Duke University (Exchange Programme) 2011
Publications/Speaking Engagements
Selected publications
The Legal Status of Extrinsic Instruments for the Interpretation of Tax Treaties, IBFD Doctoral Series, Vol. 61, 2022, 1576 p.
“Kroniek internationaal en Europees belastingrecht 2021”, AFT 2022/11-12, 3-38 (with L. De Broe)
“La nouvelle convention fiscale franco-belge: premiers commentaires et regards croisés de part et d'autre de la frontier”, Revue générale de fiscalité et de comptabilité pratique 2022/7, 41-47 (with P. Desenfans & E. Lecompte)
“Kroniek internationaal en Europees belastingrecht 2019-2022”, AFT 2021/12, 5-34 (with L. De Broe & C. Kempeneers)
“Alta Energy Luxembourg S.à.r.l. v. The Queen - Treaty shopping niet automatisch misbruik onder de principal purpose test: toepassing van de Canadese antimisbruikbepaling in een verdragscontext”, TFR 2021/597, 201-211
“Artikel 3 – Algemene bepalingen” in P. Bielen & S. Janssen (eds.), Het Belgisch standaardmodel van dubbelbelastingverdrag – Een artikelsgewijze commentaar, Larcier, Gent, 2018, 13-44 (with L. De Broe)
“Auteursrechten in de inkomstenbelastingen”, AFT 2015/2, 17-56
Auteursrechten in de inkomstenbelastingen – De toepassing van de wet van 16 juli 2008 en een toetsing aan het grondwettelijk gelijkheidsbeginsel, Kluwer, 2014, 156 p.
“National Report Belgium” in G. Maisto (ed.), EC and International Tax Law Series. Volume 11. Departures from the OECD MC and Commentaries in EU Law and tax treaties, IBFD, 2014, 271-326 (with F. Debelva)
“Legitimacy in international tax law-making: can the OECD remain the guardian of open tax norms?”, World Tax Journal 2020, 313-376 (with L. Brosens)
"Des avantages locatifs: nécessitent-ils vraiment des avantages?", DAOR 2014/110, 44-50
“Hoog bezoek: een fiscale visitatie doorgelicht”, AFT 2013/8-9, 4-25
“Misbruik van minderheidspositie in de algemene vergadering: rechtsgrond en sancties”, DAOR 2012/104, 459-469
“Interpretatie en toepassing van de algemene antimisbruikbepalingen in de inkomstenbelasting, registratie- en successierechten”, AFT 2012/11, 4-23 (with L. De Broe)
Recent speaking engagements:
“De hervorming van de fiscaliteit van auteursrechten en naburige rechten”, SABAM (Brussels, June & September 2023)
“La réforme de la fiscalité des droits d’auteur et droits voisins”, SABAM (Brussels, June 2023)
“The Legal Status of Extrinsic Instruments for the Interpretation of Tax Treaties”, IBFD (January 2023)
“The OECD as a Legitimate Guardian of Open Tax Norms?”, colloquium: “The rule of law, legitimacy and ethics in international taxation”, Transparency International (Brussels, September 2019)
Recognition
Rising star (Tax controversy, Transactional tax) – ITR World Tax, 2024
Key lawyer – Legal 500, 2022
Memberships & Admissions
Member of the Brussels Bar
Member of IFA, Belgian branch (International Fiscal Association)
Institute of Tax Law (KU Leuven)
Languages
- Dutch
- French
- English