Jacques Malherbe
Bd de l’Empereur, 3
Brussels 1000
Belgium
Professor of law emeritus - Catholic University of Louvain (Commercial law – Tax law – European financial law)
International Fiscal Association – Academy of Trust & Estate Law – International Bar Association – Institut international de Droit d’Expression et d’Inspiration française – Amercian Bar Association
Over 50 international arbitrations as counsel or arbitrator including ICC, Cepani (Belgium) and ad hoc arbitrations
Books: Droit des Sociétés – Précis – Droit communautaire – Droit belge, Brussels, Bruylant, (in collaboration with Y. De Cordt, Ph. Lambrecht et Ph. Malherbe), 3rd ed., 2009, 1498 p.; Business operations in Belgium, Tax Management, Foreign Income Portfolios, Washington, D.C., 2005, 4th ed. (1st ed., 1979, 2nd ed., 1987, 3rd ed., 1996) (in collaboration with P. Faes); Direct Taxation in the Case-Law of the European Court of Justice (in collaboration with Ph. Malherbe, I. Richelle, E. Traversa), Brussels, Larcier, 2008, 330 p. Articles: L'arbitrage et la matière fiscale, in Hommage à Jacques Heenen, Bruylant, Brussels, 1994, pp. 277-293; Die Belgischen Koordinierungsstellen, Internationales Steuerrecht, 1997, pp. 74-77 and 102-107 (in collaboration with Y. François); Les Commissions illicites et l'Arbitrage – Revue de Droit International et de Droit Comparé, 1997, pp. 51-72 (in collaboration with Y. François et J.-C. Papeians de Morchoven); La certification de titres émis par des sociétés anonymes dans le Code des Sociétés in Le Nouveau Code des Sociétés, Centre d'Etudes Jean Renauld, volume 8, Brussels, Bruylant, 1999, pp. 363-395 (in collaboration with M. Fyon); Harmful Tax Competition and the future of financial centers in the European Union in Staaten und Steuern, Festschrift fur Klaus Vogel zum 70. Geburtstag, Heidelberg, CF Müller Verlag, 2000, pp. 1125-1136; La participation des travailleurs au capital et aux bénéfices des sociétés – Aspects de droit des sociétés, in La Participation des travailleurs au capital et aux bénéfices des sociétés, commentaires de la loi du 22 mai 2001, Brussels, Bruylant, 2001, pp. 205-293 (in collaboration with Y. De Cordt); Tax Competition in Europe, National Report, Belgium, in Tax Competition in Europe, ed. Wolfgang Schön, International Bureau of Fiscal Documentation,2003, pp. 181-200 (in collaboration with O. Neirynck); The Belgian Experience in G. Maisto, ed. Multilingual Texts and Interpretation of Tax Treaties and EC Tax Law, IBFD, Vol. I, EC and International Tax Law Series, Amsterdam, 2005, pp. 3-34 (in collaboration with R. De Boeck); Verlichte fiscale impact van het gerechtelijk akkoord of het faillissement van een schuldenaar – Bespreking van de wet van 7 april 2005, Revue de Droit commercial, 2005, pp. 1007-1014 (in collaboration with W. Panis); La non discriminazione e le clausole antiabuso delle convenzioni sulla prevenzione della doppia imposizione; Diritto svizzero e comunitario, Rassegna Tributaria, 2006, pp. 2049-2078; Controlled Foreign Corporations after Cadbury-Schweppes, Tax Management International Journal (in collaboration with A. Silvestri, F. Jacobs & al.), vol. 36, 2007, pp. 607-650; Cross-border-dividend Taxation : Testing the Belgian Rules against the ECJ Case-law (or Testing the ECJ Case-law against the Belgian Rules), Liber Amicorum in honor of Frans Vanistendael (in collaboration with D. Garabedian), 2007; La holding belge, utilisation par les résidents et les nonrésidents, Actes du Colloque Planification successorale et structures sociétaires,Louvain-la-Neuve, Anthemis, 2008, pp. 15-62 (in collaboration with D. de Laveleye); El poder tributario en Europa y el papel del tribunal de justicia europeo. El ejemplo de la fiscalidad de los dividendos, in El tributo y su aplicación : perspectivas para el siglo XXI, coord. César García Novoa et Catalina Hoyos Jiménez, Madrid-Barcelone-Buenos Aires, Marcial Pons, 2008, t. I, pp. 1093-1122 (in collaboration with M.-A. Grau Ruiz); Ascensão e Queda dos Incentivos Fiscais no Cenário Internacional, Direito Tributário Atual, São Paulo, Dialética, 2009, pp. 50-71; Tax Amnesties in the 2009 Tax Landscape, Bulletin International Taxation, 2010, nr 4 (in collaboration with A. Fantozzi e.a.); La réception du trust en droit civil et fiscal belge, in Etudes à la mémoire de Fernand-Charles Jeantet, Paris, Lexis Nexis, 2010, pp. 301-333.