The Resource Belgium completes implementation of EC Parent/Subsidiary Directive

Belgium completes implementation of EC Parent/Subsidiary Directive

Label
Belgium completes implementation of EC Parent/Subsidiary Directive
Title
Belgium completes implementation of EC Parent/Subsidiary Directive
Creator
Subject
Summary
This article reviews the implementation of the EC Directive on intercorpompany dividend taxation in Belgium, dealing with the abolition of withholding taxes on dividends distributed by Belgian subsidiaries to EC parent companies and the exemption of dividends received. The main change introduced by the law is the look through rule for intermediate companies: the exemption is only applicable if the source of income would qualify had it been directly routed to the Belgian shareholder. The article notes the relaxation of a number of requirements previously imposed. The liberal application of the intercompany dividend exclusion has raised speculation that Belgium may become a host for holding companies
Citation source
In: Tax notes international. - Arlington. - Vol. 4 (1992),
http://library.link/vocab/creatorName
Kelley, P.L
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • participation exemption
  • intercompany dividend
  • Parent-Subsidiary Directive
Label
Belgium completes implementation of EC Parent/Subsidiary Directive
Instantiates
Publication
Label
Belgium completes implementation of EC Parent/Subsidiary Directive
Publication

Library Locations

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