The Resource Belgium: 2012 Tax reforms

Belgium: 2012 Tax reforms

Label
Belgium: 2012 Tax reforms
Title
Belgium: 2012 Tax reforms
Creator
Subject
Language
eng
Summary
The new Belgian government has announced - and for some already enacted - a series of socio-economic reforms among which tax reforms will be of particular interest for corporations. Those tax reforms are detailed in this article. It looks at (I) a participation exemption on capital gains on shares, (II) the notional interest deduction, (III) thin capitalisation rule, (IV) withholding taxes on interest and dividends, (V) new non-deductible expense: company car, (VI) Financial Stability Bill, (VII) miscellaneous taxes (stock exchange tax and tax on conversion of bearer securities) and (VIII) a general anti-abuse provion
Citation source
In: Tax planning international : European tax service. - London. - Vol. 14 (2012),
http://library.link/vocab/creatorName
  • Brohez, A
  • Delsaux, E
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • capital gains tax
  • participation exemption
  • interest deduction
  • thin capitalization
  • withholding tax
  • company car
  • GAAR
Label
Belgium: 2012 Tax reforms
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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