The Resource Belgium makes its notional interest deduction regime compliant with EU law

Belgium makes its notional interest deduction regime compliant with EU law

Label
Belgium makes its notional interest deduction regime compliant with EU law
Title
Belgium makes its notional interest deduction regime compliant with EU law
Creator
Subject
Language
eng
Summary
The European Court of Justice's decision in the Argenta Spaarbank case has significant implications for the calculation of notional interest deduction by Belgian companies with permanent establishments outside Belgium. This article reviews the decision and the legislative response
Citation source
In: Tax planning international review. - London. - Vol. 41 (2014),
http://library.link/vocab/creatorName
Heyvaert, W.E.C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • EU law
  • notional interest deduction
  • PE
  • tax incentive
Label
Belgium makes its notional interest deduction regime compliant with EU law
Instantiates
Publication
Label
Belgium makes its notional interest deduction regime compliant with EU law
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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