The Resource Steuerreform in Belgien - Auswirkungen auf Unternehmen = Tax reform in Belgium - impact on business

Steuerreform in Belgien - Auswirkungen auf Unternehmen = Tax reform in Belgium - impact on business

Label
Steuerreform in Belgien - Auswirkungen auf Unternehmen = Tax reform in Belgium - impact on business
Title
Steuerreform in Belgien - Auswirkungen auf Unternehmen = Tax reform in Belgium - impact on business
Creator
Subject
Language
eng
Summary
Belgium's government has recently passed a package of tax reform laws with the main objective to encourage investment in the Belgian economy and create new jobs. The main measures in the area of corporate taxation are the gradual reduction of the corporate income tax rate to 25% in 2020 and the introduction of a full participation exemption, as well as a group taxation regime. To foster growth, the notional interest deduction and the patent box regime, offering one of the lowest effective tax rates worldwide, are maintained. On the other hand, Belgium will also gradually introduce anti-abuse provisions into tax law, such as an interest barrier, a more stringent exit tax, CFC rules, and various deduction limitations for hybrid transactions. The authors give an overview of the Tax Reform Act in Belgium
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 28 (2018), no. 5 ; p. 249-255
http://library.link/vocab/creatorName
  • De Ridder, J
  • Raab, S
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • tax reform
  • corporate income tax
  • tax rate
  • participation exemption
  • group treatment
  • notional interest deduction
  • patent box
  • anti-avoidance
  • deductions
  • CFC
  • exit tax
Label
Steuerreform in Belgien - Auswirkungen auf Unternehmen = Tax reform in Belgium - impact on business
Instantiates
Publication
Label
Steuerreform in Belgien - Auswirkungen auf Unternehmen = Tax reform in Belgium - impact on business
Publication

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