Actualités en droit fiscal international belge

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The item Actualités en droit fiscal international belge represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
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Summary: Review of Belgian tax treaty developments, in particular the trend changes resulting in the signing of tax treaties with tax haven countries, the allocation enterprise profits in the context of Art. 7 of the OECD Model Convention, the avoidance of double taxation by the residence state and the control function of the constitutional court concerning non-discrimination

Work

Summary: Review of Belgian tax treaty developments, in particular the trend changes resulting in the signing of tax treaties with tax haven countries, the allocation enterprise profits in the context of Art. 7 of the OECD Model Convention, the avoidance of double taxation by the residence state and the control function of the constitutional court concerning non-discrimination