Belgian innovation income deduction : recent ruling practice experiences and update on documentation requirements
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The work Belgian innovation income deduction : recent ruling practice experiences and update on documentation requirements represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Belgian innovation income deduction : recent ruling practice experiences and update on documentation requirements
Resource Information
The work Belgian innovation income deduction : recent ruling practice experiences and update on documentation requirements represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Belgian innovation income deduction : recent ruling practice experiences and update on documentation requirements
- Language
- eng
- Summary
- This article sets out the main provisions of the innovation income deduction regime (which replaced the former patent income deduction regime as from July 2016) and provides further clarification on the application of the regime based on the FAQ published by the Belgian tax authorities. In addition, the article discusses recent experiences with the Belgian ruling practice. Finally, an update is given on the documentation requirements recently clarified by the Royal Decree of October 2019
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 27 (2020), no. 2 ; p. 137-141
- Geographic coverage
-
- Europe
- European Union
- Language note
- English
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Context of Belgian innovation income deduction : recent ruling practice experiences and update on documentation requirementsWork of
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