Belgium: Anti-abuse legislation regarding finance branch structures

• Autores: Raf Bogaerts
• Localización: European taxation, ISSN 0014-3138, Vol. 43, Nº. 6, 2003, págs. 216-216
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • Focus on the broadened anti-abuse provision regarding the use of finance branch structures by Belgian companies involving Switzerland that was introduced as part of the corporate income tax reform approved by the Belgian Parliament on 24 December 2002.