The Resource Belgium makes its notional interest deduction regime compliant with EU law
Belgium makes its notional interest deduction regime compliant with EU law
Resource Information
The item Belgium makes its notional interest deduction regime compliant with EU law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Belgium makes its notional interest deduction regime compliant with EU law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Belgium makes its notional interest deduction regime compliant with EU law
- Title
- Belgium makes its notional interest deduction regime compliant with EU law
- 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
- Label
- Belgium makes its notional interest deduction regime compliant with EU law
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Belgium-makes-its-notional-interest-deduction/jidorrX6-fc/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Belgium-makes-its-notional-interest-deduction/jidorrX6-fc/">Belgium makes its notional interest deduction regime compliant with EU law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Belgium-makes-its-notional-interest-deduction/jidorrX6-fc/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Belgium-makes-its-notional-interest-deduction/jidorrX6-fc/">Belgium makes its notional interest deduction regime compliant with EU law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
