The Resource Les précomptes á l'ère de BEPS, organismes de placements collectifs et économie digitale - Belgique

Les précomptes á l'ère de BEPS, organismes de placements collectifs et économie digitale - Belgique

Label
Les précomptes á l'ère de BEPS, organismes de placements collectifs et économie digitale - Belgique
Title
Les précomptes á l'ère de BEPS, organismes de placements collectifs et économie digitale - Belgique
Creator
Subject
Language
eng
Summary
This articles describes the BEPS impact on advance levies, the treatment of collective investment funds and the digital economy impact in Belgium. The first part provides an overview of the various advance levy systems of Belgium. The author focuses on pre-levies regarding movable and professional income, salaries, benefits in kind and other remunerations. This part also describes the conditions for a refund or exemption, as well as the imposition of supplementary tax assessments if too little tax is withheld. The second part describes the imposition of withholding tax in an international context, focussing on Belgium as source state and the treatment of beneficial owners. This part provides a detailed overview of the various exemptions which were introduced to comply with European law, and to avoid discrimination. This part also addresses the possible issues arising from the latest Belgian corporate income tax reform. The third part discusses the withholding tax position of foreign collective investment vehicles and in particular the limits resulting from Belgian tax treaties. In addition, this part deals with the complex refund procedure for withholding taxes. The last part deals with problems resulting from the imposition of advance levies in the digital economy, in particular where the payment is not classified as a royalty payment
Citation source
In: Journal de droit fiscal. - Bruxelles. - Vol. 91 (2017), no. 9-10 ; p. 249-287
http://library.link/vocab/creatorName
  • Delacroix, P
  • Protin, M
Geographic coverage
  • European Union
  • Europe
Language note
French
http://library.link/vocab/subjectName
  • estimated tax
  • investment fund
  • digital economy
Label
Les précomptes á l'ère de BEPS, organismes de placements collectifs et économie digitale - Belgique
Instantiates
Publication
Label
Les précomptes á l'ère de BEPS, organismes de placements collectifs et économie digitale - Belgique
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...