The Resource Treaty highlights issue of participation exemption

Treaty highlights issue of participation exemption

Label
Treaty highlights issue of participation exemption
Title
Treaty highlights issue of participation exemption
Creator
Subject
Language
eng
Summary
Discusses a decision of 23 April 2004 in which the Court of First Instance in Brussels ruled that a dividend of Hong Kong origin is entitled to Belgium's 95% participation exemption
Citation source
In: International tax review. - London. - Vol. 15 (2004),
http://library.link/vocab/creatorName
  • De Haen, K
  • Delattre, M
Language note
English
http://library.link/vocab/subjectName
  • participation exemption
  • dividend
  • case law
  • tax treaty
Label
Treaty highlights issue of participation exemption
Instantiates
Publication
Label
Treaty highlights issue of participation exemption
Publication

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