The Resource Fairly odd : Belgium's new fairness tax

Fairly odd : Belgium's new fairness tax

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Fairly odd : Belgium's new fairness tax
Title
Fairly odd : Belgium's new fairness tax
Creator
Subject
Language
eng
Summary
As of 2013, Belgium has been levying a new tax called the "fairness tax". The tax consists in a separate corporate tax assessment of 5.15% levied on profit distributions by Belgian companies or branches that do not realize taxable profits because of the offsetting of previous losses or the notional interest deduction. This article discusses the technical aspects of the tax, the policy design behind the provisions and, finally, its compatibility with EU law and with Belgium's tax treaties
Citation source
In: European taxation. - Amsterdam. - Vol. 54 (2014),
http://library.link/vocab/creatorName
  • Michel, B
  • Van den Berghe, P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax policy
  • fairness tax
  • corporate income tax
  • carry-over
  • notional interest deduction
  • fundamental freedoms
  • Parent-Subsidiary Directive
  • tax treaty
  • attribution of profits
  • PE
Label
Fairly odd : Belgium's new fairness tax
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Publication
Label
Fairly odd : Belgium's new fairness tax
Publication

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