The Resource Belgium-Luxembourg Income and Capital Tax Treaty (1970) resolves double taxation on net assets of Luxembourg investment funds with Belgian investors

Belgium-Luxembourg Income and Capital Tax Treaty (1970) resolves double taxation on net assets of Luxembourg investment funds with Belgian investors

Label
Belgium-Luxembourg Income and Capital Tax Treaty (1970) resolves double taxation on net assets of Luxembourg investment funds with Belgian investors
Title
Belgium-Luxembourg Income and Capital Tax Treaty (1970) resolves double taxation on net assets of Luxembourg investment funds with Belgian investors
Creator
Subject
Language
eng
Summary
The Brussels Court of First Instance has decided on two occasions that a Luxembourg SICAV can invoke the Belgium-Luxembourg Income and Capital Tax Treaty (1970) and claim exemption from Belgian tax on its net assets. The judgments also seem to have consequences for Luxembourg contractual funds
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 67 (2013),
http://library.link/vocab/creatorName
  • Oepen, W. (Wolfgang)
  • Lievens, K
  • Van den Bruel, T
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • SICAV
  • investment fund
  • tax treaty
  • exemption
Label
Belgium-Luxembourg Income and Capital Tax Treaty (1970) resolves double taxation on net assets of Luxembourg investment funds with Belgian investors
Instantiates
Publication
Label
Belgium-Luxembourg Income and Capital Tax Treaty (1970) resolves double taxation on net assets of Luxembourg investment funds with Belgian investors
Publication

Library Locations

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