The Resource Notional interest deduction : investments in Belgian equity rewarded
Notional interest deduction : investments in Belgian equity rewarded
Resource Information
The item Notional interest deduction : investments in Belgian equity rewarded 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 Notional interest deduction : investments in Belgian equity rewarded 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
- On 30 June 2005, the law of 22 June 2005 was published in the Belgian State Gazette, thereby abolishing the 0.5% tax on capital contributions to Belgian companies and allowing Belgian companies and branches to deduct from their tax base a fictitious or notional amount of interest based on their adjusted equity capital. Both measures will apply as of 2006. The authors discuss this law
- Language
- eng
- Label
- Notional interest deduction : investments in Belgian equity rewarded
- Title
- Notional interest deduction : investments in Belgian equity rewarded
- Language
- eng
- Summary
- On 30 June 2005, the law of 22 June 2005 was published in the Belgian State Gazette, thereby abolishing the 0.5% tax on capital contributions to Belgian companies and allowing Belgian companies and branches to deduct from their tax base a fictitious or notional amount of interest based on their adjusted equity capital. Both measures will apply as of 2006. The authors discuss this law
- Citation source
- In: The tax journal. - Croydon. - (2005),
- http://library.link/vocab/creatorName
-
- Werbrouck, J
- Springael, B
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- capital contribution
- equity capital
- notional interest deduction
- exemption
- Label
- Notional interest deduction : investments in Belgian equity rewarded
- Label
- Notional interest deduction : investments in Belgian equity rewarded
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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/Notional-interest-deduction--investments-in/6V1MATaRHcc/" 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/Notional-interest-deduction--investments-in/6V1MATaRHcc/">Notional interest deduction : investments in Belgian equity rewarded</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/Notional-interest-deduction--investments-in/6V1MATaRHcc/" 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/Notional-interest-deduction--investments-in/6V1MATaRHcc/">Notional interest deduction : investments in Belgian equity rewarded</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>
