Caroline Docclo
Of Counsel - Attorney at Law
Caroline Docclo is Of Counsel to the Loyens & Loeff Brussels office. She is a member of the Loyens & Loeff International Tax Services Practice Group and of the Tax Controversy and Litigation Team.
Caroline has a broad practice in counselling and litigation in tax matters. She is recommended as a leading litigation expert by the International Tax Review (Tax Controversy Leaders Guide and Women in Tax Leaders guide) and Who’s Who Legal.
She has been appointed as an arbitrator by the Belgian government for the purposes of both the European Arbitration Convention and the Arbitration Directive.
Caroline is a professor of International Tax Law at the Law School of the Université libre de Bruxelles and at the Solvay Brussels School of Economics and Management, as well as at the Université de Liège, where she also is an academic member of the Tax Institute. She is an invited professor of the Royal University of Law and Economics of Phnom Penh (Cambodia).
She is a former member of the Permanent Scientific Committee of the International Fiscal Association (IFA) and a former president of the IFA’s Belgian branch. She sits on the board of editors and is director of Journal de droit fiscal.
She regularly publishes in her field of expertise and gives lectures on them.
Contributions
Memberships
Brussels Bar, 1987
International Fiscal Association
Association of European Tax Law Professors
Qualifications
LL.M. in Taxation, NYU (New York, USA) 1994
Tax Law degree and Economic Law degree, Université libre de Bruxelles (Belgium), 1987
Law degree, Université libre de Bruxelles (Belgium), 1985
Examination for the access of attorneys to the Cour de cassation in Belgium
Publications
C. DOCCLO, "Les procédures de règlement des litiges fiscaux internationaux", Revue générale du contentieux fiscal, 2022, p. 311 - 339
C. DOCCLO, "Les mesures cynégétiques d’investigation et d’imposition en cas d’échange international de renseignements", Liber Amicorum Bernard Peeters, Knops Publishing, Herentals, 2022, p. 146 - 163
C. DOCCLO, - "Convention franco-belge – Définition des “biens immobiliers” selon le régime d’imposition en droit français des plus-values réalisées", note d’observations sous CE fr., 24 février 2020, Revue de Droit fiscal (fr.), 2020/38, n° 374, p. 47 - 54
C. DOCCLO, - "L’Instrument multilatéral ou la bouteille à l’encre ", Beleggingsfiscaliteit – Fiscalité des placements, 2020, n° 13, p. 7 - 60
C. DOCCLO and P. DE VOS, Belgian report for the IFA Congress in Cancun, Reconstructing Treaty Network, Cahiers de droit fiscal international, 2020
C. DOCCLO, Etudes de droit fiscal – Cinquantenaire du Master en droit fiscal de l’ULB, Anthemis, Limal, 2019, 305 p.
C. DOCCLO, "La notion de « double imposition juridique des revenus » et sa pertinence dans les mécanismes du modèle de convention fiscale de l’OCDE" in Etudes de droit fiscal – Cinquantenaire du Master en droit fiscal de l’ULB, Anthemis, Limal, 2019, p. 97
C. DOCCLO, "La prise d’effet de la loi en matière d’impôts sur les revenus : « Rien ne sert de courir, il faut partir à point »", in Liber Amicorum Rik Deblauwe, KnopsPublishing, Herentals, 2018, p. 291
Caroline Docclo
Of Counsel - Attorney at Law
caroline.docclo@loyensloeff.com
Brussels
French, English
<p>Caroline Docclo is Of Counsel to the Loyens & Loeff Brussels office. She is a member of the Loyens & Loeff International Tax Services Practice Group and of the Tax Controversy and Litigation Team. </p>
Caroline has a broad practice in counselling and litigation in tax matters. She is recommended as a leading litigation expert by the International Tax Review (Tax Controversy Leaders Guide and Women in Tax Leaders guide) and Who’s Who Legal.
She has been appointed as an arbitrator by the Belgian government for the purposes of both the European Arbitration Convention and the Arbitration Directive.
Caroline is a professor of International Tax Law at the Law School of the Université libre de Bruxelles and at the Solvay Brussels School of Economics and Management, as well as at the Université de Liège, where she also is an academic member of the Tax Institute. She is an invited professor of the Royal University of Law and Economics of Phnom Penh (Cambodia).
She is a former member of the Permanent Scientific Committee of the International Fiscal Association (IFA) and a former president of the IFA’s Belgian branch. She sits on the board of editors and is director of Journal de droit fiscal.
She regularly publishes in her field of expertise and gives lectures on them.