Photo, Alain Huyghe

Alain Huyghe

Partner
Baker & McKenzie CVBA/SCRL

Biography

Alain Huyghe is a partner in the Tax Practice Group of the Brussels office. He has been the president of the Belgian branch of the International Fiscal Association. He advises multinational companies, including in the financial services sector, on a broad range of tax issues. Alain has been consistently recognized over the past 25 years as a leading tax lawyer in Belgium in publications such as the International Tax Review, Chambers and The European Legal 500.

Practice Focus

Mr. Huyghe advises on corporate and international tax planning, with a focus on corporate restructuring. He also has extensive experience in tax controversy work and has successfully handled a number of major cases.

Representative Legal Matters

  • Advising on the tax implications of the partial demerger of Baxter SA and Baxter Belgium SPRL in the framework of the worldwide spin-off by Baxter of its BioScience business to Baxalta.
  • Assisting two US multinationals in the medical sector in the framework of their worldwide spin-off of a division and obtaining the relevant tax rulings.
  • Assisting a US multinational active in consumer products in the divestiture of a business division and obtaining the relevant tax rulings.
  • Obtaining a Belgian/Swiss bilateral advanced pricing agreement on the determination of the arm's length tolling and commission fee of the Belgian subsidiary of a US multinational active in consumer products.
  • Obtaining a number of transfer pricing rulings on intra group financing and support activities.
  • Defending Cobelfret before the CJEU.
  • Defending Waypoint Aviation SA before the CJEU.
  • Defending a Swiss multinational before the Supreme Court in the litigation on the usufruct of shares.
  • Defending Nyrstar before the Tax Court and the Constitutional Court on the incompatibility of the foreign tax credit rules.

Professional Associations and Memberships

  • International Fiscal Association (IFA), Belgian branch - Vice President
  • American Chamber of Commerce - Member
  • Belgian Association for Tax Lawyers - Member

Admissions

  • Brussels~Belgium (1986)

Education

  • Georgetown University Law Center (International Tax Law) (1991)
  • Fiscale Hogeschool of Brussels (Post Graduate Degree Taxation, magna cum laude) (1986)
  • Catholic University of Leuven (Law Degree, magna cum laude) (1985)
  • Catholic University of Leuven (Bachelor's Degree Philosophy) (1984)

Languages

  • Dutch
  • English
  • French

Previous Offices

  • Washington, DC

Publications

Co-author, "Transfer pricing in Belgium," International Transfer Pricing Laws, CCH

Co-author, "Chapter X - Dividends," The New US-Belgium Double Tax Treaty, Larcier, 2009