The Resource Belgian innovation income deduction : recent ruling practice experiences and update on documentation requirements

Belgian innovation income deduction : recent ruling practice experiences and update on documentation requirements

Label
Belgian innovation income deduction : recent ruling practice experiences and update on documentation requirements
Title
Belgian innovation income deduction : recent ruling practice experiences and update on documentation requirements
Creator
Subject
Language
eng
Summary
This article sets out the main provisions of the innovation income deduction regime (which replaced the former patent income deduction regime as from July 2016) and provides further clarification on the application of the regime based on the FAQ published by the Belgian tax authorities. In addition, the article discusses recent experiences with the Belgian ruling practice. Finally, an update is given on the documentation requirements recently clarified by the Royal Decree of October 2019
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 27 (2020), no. 2 ; p. 137-141
http://library.link/vocab/creatorName
  • Delanoy, A
  • Tits, R
  • Wauters, S
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • patent box
  • nexus approach
  • transfer pricing
  • advance tax ruling
  • documentation requirements
Label
Belgian innovation income deduction : recent ruling practice experiences and update on documentation requirements
Instantiates
Publication
Label
Belgian innovation income deduction : recent ruling practice experiences and update on documentation requirements
Publication

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      52.3736660 4.9336932
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