Belgium-Luxembourg Income and Capital Tax Treaty (1970) resolves double taxation on net assets of Luxembourg investment funds with Belgian investors
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The work Belgium-Luxembourg Income and Capital Tax Treaty (1970) resolves double taxation on net assets of Luxembourg investment funds with Belgian investors 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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Belgium-Luxembourg Income and Capital Tax Treaty (1970) resolves double taxation on net assets of Luxembourg investment funds with Belgian investors
Resource Information
The work Belgium-Luxembourg Income and Capital Tax Treaty (1970) resolves double taxation on net assets of Luxembourg investment funds with Belgian investors 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
- Belgium-Luxembourg Income and Capital Tax Treaty (1970) resolves double taxation on net assets of Luxembourg investment funds with Belgian investors
- Language
- eng
- Summary
- The Brussels Court of First Instance has decided on two occasions that a Luxembourg SICAV can invoke the Belgium-Luxembourg Income and Capital Tax Treaty (1970) and claim exemption from Belgian tax on its net assets. The judgments also seem to have consequences for Luxembourg contractual funds
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 67 (2013),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
Context
Context of Belgium-Luxembourg Income and Capital Tax Treaty (1970) resolves double taxation on net assets of Luxembourg investment funds with Belgian investorsWork of
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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/resource/3U2xMb13YUQ/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/3U2xMb13YUQ/">Belgium-Luxembourg Income and Capital Tax Treaty (1970) resolves double taxation on net assets of Luxembourg investment funds with Belgian investors</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>
