The Resource Harmful tax competition : six Belgian tax incentives under the microscope

Harmful tax competition : six Belgian tax incentives under the microscope

Label
Harmful tax competition : six Belgian tax incentives under the microscope
Title
Harmful tax competition : six Belgian tax incentives under the microscope
Creator
Subject
Language
eng
Summary
In today's globalized environment, tax motives have begun to play an increasingly prominent role in a company's (re)location decision. Because of this development, national states have to ensure that their tax systems remain competitive in order to attract new investments (and the corresponding taxable income). However, in doing so, they should refrain from introducing tax measures which qualify as harmful tax competition, since these may have potential negative effects on the tax base of other states. The OECD's 1998 Report on 'Harmful Tax Competition: An Emerging Global Issue' and the European Commission's Code of Conduct on business taxation both aim to curb harmful tax practices by establishing the criteria which can be used to identify harmful preferential tax regimes. In addition, the state aid provisions can be used to fight harmful tax competition. This article evaluates six Belgian tax incentives in search of any potentially harmful features. It appears there are still a number of loopholes in the current state of legislation, which mainly relate to the special tax regime for expatriates and the excess profit ruling system
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 22 (2013),
http://library.link/vocab/creatorName
Dirix, K
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax incentive
  • harmful tax competition
  • expatriate
  • research and development
  • tax shelter
  • tonnage tax
  • State aid
  • Code of Conduct
Label
Harmful tax competition : six Belgian tax incentives under the microscope
Instantiates
Publication
Label
Harmful tax competition : six Belgian tax incentives under the microscope
Publication

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