Tax expert Ine Lejeune joins Law Square to shape the firm's response to changes in the international tax landscape and regulatory climate
Law Square is building up its tax policy, tax dispute resolution and tax litigation practice in response to fundamental shifts in the tax landscape, increased budgetary pressure on tax authorities worldwide, and the impact of technological change on the tax enforcement process. International VAT and tax policy expert Ine Lejeune has joined Law Square to bring 30 years of global experience to build up the firm's tax litigation and policy practice.
Changes in the global tax climate are driving demand from clients for support in the area of tax litigation. Governments and policymakers are strengthening their enforcement of tax legislation and the fight against non-compliance and tax fraud. Strategies which erode the taxable base and shift profit to lower tax jurisdictions are at the top of the agenda of the G20, the OECD and the EU. The number of audits and investigations is on the rise, also in areas such as transfer pricing, VAT, customs, etc. In addition, tax authorities are rapidly adopting new technologies such as a data mining and e-auditing to support their investigations. Cross-border cooperation and information exchange within the EU and beyond is being used to enhance tax collection, coupled with anti-abuse legislation, measures to stop fraud and increasing pressure for "voluntary disclosure" of non-compliance. All of this is taking place in a globalised, connected world in which tax legislation is highly complex and far from harmonised.
"Our clients need to protect their interests from start to finish, from tax investigations through negotiations and into the courts," explains Ine Lejeune. "They're being confronted with investigations and assessments in Belgium, other EU countries and wherever they operate in the world. A clear strategy is needed; to litigate, or not? How to manage and minimise the impact on the business and its reputation? Traditionally, accountants and tax consultants help clients in all phases of a dispute, except for litigation in a court of law. As we expect tax litigation to increase significantly in the coming years, there's a definite need for a firm like Law Square to make sure clients get the advice and support they need - including in court, wherever they are."
Access to specialised lawyers with in-depth knowledge of EU legislation (e.g. EU tax Directives, Regulations, Guidance, privacy legislation, EU case law, etc.) is key for developing a robust defence strategy. Disputes can be related to all types of taxes: personal income taxes, employee benefits and pension arrangements, corporate income taxes, transfer pricing, VAT, customs and excise, environmental taxes and other indirect taxes, inheritance tax, registration duties and local taxes. However, to keep up with the tax authorities, it's equally important to be able to call on experts in other disciplines such as forensic technology, e-auditing and data mining to be able to analyse authorities' claims and build up an appropriate defence. "In that respect, being the correspondent law firm in Belgium for the member firms of the PwC network, we have access to an enormous amount of expertise," explains Ine Lejeune. "We can call upon a network of over 2,400 lawyers providing legal services in over 80 countries - and also on leading experts in taxation, fraud, forensics, data analytics and information systems all over the world. We work side by side with clients to design and deliver the defence strategy from beginning to end - in the Belgian courts, the European Court of Justice and in other countries further afield."
Karin Winters, Managing Partner at Law Square, explains the clear need in the marketplace for fully-fledged tax litigation services. "Boosting our services in the areas of tax policy and tax litigation is an absolute priority for our growth strategy. Governments under budgetary pressure need to maximise revenue collection. Electorates and policymakers everywhere are calling for both business and citizens to pay their ‘fair share of taxes'. Our clients - in Belgium, the EU and globally - are very much in need of assistance in in this context. With a career of three decades in the field of international tax dispute resolution, tax policy and indirect taxes, Ine is the ideal person to develop these activities within Law Square. I'm extremely pleased and proud that Ine will be bringing her vast knowledge and experience to our practice."
When asked about how she sees the future at Law Square, Ine Lejeune is very upbeat about her new role in this dynamic young organisation. "I've helped clients with tax procedures before national courts in a dozen countries and the European Court of Justice. Negotiations with tax authorities are always about their tax policies, and you need to interact constructively with policymakers to resolve or prevent disputes. Implementing good tax policies helps to resolve business issues and prevent disputes and litigation that are costly to both business and government - an outcome which everyone benefits from. Law Square is a dynamic and young business law firm, and we want to excel in forward-looking legal advice and solutions in Belgium and internationally. We've set ourselves ambitious growth targets, and I'm really looking forward to putting my experience and network to work to further develop the practice with Karin."
