The Resource La société son siège en droit fiscal Belge

La société son siège en droit fiscal Belge

Label
La société son siège en droit fiscal Belge
Title
La société son siège en droit fiscal Belge
Creator
Subject
Summary
The localization of the registered offices is of great importance as to the calculation of the corporation tax. Belgian law taxes all enterprises having a legal status and having established in Belgium the registered offices, the head office or the seat of management or administration. It is the notion pertaining to the principal administrative establishment which plays an essential role in the determination of the fiscal domicile. Belgian tax law is very pragmatic and the appraisal of this domicile for all practical purposes is a question of fact
Citation source
In: Fiscalite Europeenne Revue. - Nice. - Vol. 15 (1984),
http://library.link/vocab/creatorName
Hinnekens, L
Language note
French
http://library.link/vocab/subjectName
  • headquarters
  • residence
Label
La société son siège en droit fiscal Belge
Instantiates
Publication
Abbreviated title
CFE
Label
La société son siège en droit fiscal Belge
Publication
Abbreviated title
CFE

Library Locations

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