The Resource Belgian taxation of foreign investment companies successfully challenged

Belgian taxation of foreign investment companies successfully challenged

Label
Belgian taxation of foreign investment companies successfully challenged
Title
Belgian taxation of foreign investment companies successfully challenged
Creator
Subject
Language
eng
Summary
This article examines the judgment of the "Commission v. Belgium" case (C-387/11) in which the European Commission successfully challenged Belgian tax rules that treated non-resident investment companies with no permanent establishment in Belgium less favourable than resident investment companies with a PE in Belgium
Citation source
In: Tax notes international. - Falls Church. - Vol. 70 (2013),
http://library.link/vocab/creatorName
O'Shea, T
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • ECJ case law
  • investment company
  • non-resident
  • PE
  • withholding tax
Label
Belgian taxation of foreign investment companies successfully challenged
Instantiates
Publication
Label
Belgian taxation of foreign investment companies successfully challenged
Publication

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