The Resource The Belgian notional interest deduction : recent developments

The Belgian notional interest deduction : recent developments

Label
The Belgian notional interest deduction : recent developments
Title
The Belgian notional interest deduction : recent developments
Creator
Subject
Language
eng
Summary
This article examines the Belgian Notional Interest Deduction (NID). Since its enactment on June 22, 2005, the NID has been laurelled, and scorned by others. After a swift review of the basic rules of the NID, this article outlines the recent develoments in this area, focusing on the government "elucidations" to the NID regime, its compatibility with EU laws as well as the amendments proposed by the government
Citation source
In: Tax planning international review. - London. - Vol. 38 (2011),
http://library.link/vocab/creatorName
  • Faes, P
  • Mussche, D
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • notional interest deduction
  • anti-avoidance
  • corporate income tax
  • EU law
  • PE
Label
The Belgian notional interest deduction : recent developments
Instantiates
Publication
Label
The Belgian notional interest deduction : recent developments
Publication

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