The Resource Article 185, paragraph 2b : creating opportunities in Belgium

Article 185, paragraph 2b : creating opportunities in Belgium

Label
Article 185, paragraph 2b : creating opportunities in Belgium
Title
Article 185, paragraph 2b : creating opportunities in Belgium
Creator
Subject
Language
eng
Summary
This article deals with a provision added to the Belgian Income Tax Code in July 2004 which has created both defensive and planning opportunities for multinational enterprises. The provision states that the tax authority should refrain from taxing profits a Belgian company would not have realized had the entity been an independent party
Citation source
In: Tax management transfer pricing report. - Washington. - Vol. 14 (2005),
http://library.link/vocab/creatorName
  • Verlinden, I
  • Boone, P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • MNE
  • APA
Label
Article 185, paragraph 2b : creating opportunities in Belgium
Instantiates
Publication
Label
Article 185, paragraph 2b : creating opportunities in Belgium
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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