Hanna G. Keyserlingk is the author of the journal “Actualités Fiscales et Juridiques” (Tax and Legal News). These journals are bi-lingual: English-French.

Our publications


VAT on overseas services: status report.

This study focuses on the misunderstood, and manipulated, Article 06.05.09 of the Tax Code and its corollary Art. 06.01.09 b. This is the dreaded and dreadful “intermittent VAT” which applies to service providers of imported intangibles. Our motto: intermittent VAT is a consumption tax and not an income tax.


Special Dossier: Status report on tax litigation appeals.

Tax audits have become regular and even systematic in recent years. The way these audits are carried out and their consequences are unsettling for the taxpayer, who often suffers the full force of the Tax authorities’ regalian power.

The first issue of “Actualités fiscales et juridiques” was published in 2014. It is still relevant although the 2015 Budget Act has amended certain tax provisions discussed in this first issue.