The Resource Notional interest deduction : investments in Belgian equity rewarded

Notional interest deduction : investments in Belgian equity rewarded

Label
Notional interest deduction : investments in Belgian equity rewarded
Title
Notional interest deduction : investments in Belgian equity rewarded
Creator
Subject
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
Instantiates
Publication
Label
Notional interest deduction : investments in Belgian equity rewarded
Publication

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