The Resource Requalification of transactions for tax purposes under Section 344, para 1 of the Belgium Income Tax Code - potential application to coordination centres
Requalification of transactions for tax purposes under Section 344, para 1 of the Belgium Income Tax Code - potential application to coordination centres
Resource Information
The item Requalification of transactions for tax purposes under Section 344, para 1 of the Belgium Income Tax Code - potential application to coordination centres represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Requalification of transactions for tax purposes under Section 344, para 1 of the Belgium Income Tax Code - potential application to coordination centres represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article discusses the anti-avoidance rules under s. 344 para 1 of the Belgium Income Tax Code which enables the Belgium tax administration to requalify certain transactions, for the reason that they are only tax driven and its potential application to typical transactions entered into by Coordination Centres
- Label
- Requalification of transactions for tax purposes under Section 344, para 1 of the Belgium Income Tax Code - potential application to coordination centres
- Title
- Requalification of transactions for tax purposes under Section 344, para 1 of the Belgium Income Tax Code - potential application to coordination centres
- Summary
- This article discusses the anti-avoidance rules under s. 344 para 1 of the Belgium Income Tax Code which enables the Belgium tax administration to requalify certain transactions, for the reason that they are only tax driven and its potential application to typical transactions entered into by Coordination Centres
- Citation source
- In: Intertax. - Deventer. - Vol. 22 (1994), no. 8-9 ; p. 381-401
- http://library.link/vocab/creatorName
- Malherbe, J.
- Language note
- English
- http://library.link/vocab/subjectName
-
- coordination centre
- tax avoidance
- transaction tax
- Label
- Requalification of transactions for tax purposes under Section 344, para 1 of the Belgium Income Tax Code - potential application to coordination centres
- Label
- Requalification of transactions for tax purposes under Section 344, para 1 of the Belgium Income Tax Code - potential application to coordination centres
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Requalification-of-transactions-for-tax-purposes/8Wo99zMUQbc/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Requalification-of-transactions-for-tax-purposes/8Wo99zMUQbc/">Requalification of transactions for tax purposes under Section 344, para 1 of the Belgium Income Tax Code - potential application to coordination centres</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Requalification-of-transactions-for-tax-purposes/8Wo99zMUQbc/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Requalification-of-transactions-for-tax-purposes/8Wo99zMUQbc/">Requalification of transactions for tax purposes under Section 344, para 1 of the Belgium Income Tax Code - potential application to coordination centres</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
