Guide to Tax Rulings in Belgium
Author: René Willems
Publisher: IBFD
Published: 2012
Total Pages: 403
ISBN-13: 9087221576
DOWNLOAD EBOOKBelgium is a leading business centre, due to its geographical location at the heart of Europe, its multicultural population and its history. Multinational corporations (MNCs), both foreign and home grown, constitute the engine of Belgium's economy, making Belgium one of the most globalized countries in the world. With its large number of foreign investors, Belgium's tax legislators are aware of the importance of upfront legal certainty and, for this reason, the legal framework for a general formal rulings system was introduced as from 2003. 'Guide to Tax Rulings in Belgium' provides a unique insight into the Belgian tax structure and its world-class tax rulings system. The book begins with a high-level overview of the main tax issues that investors might face and a description of the Belgian tax rulings system. From a business perspective, the book sets out how tax rulings can support investors in establishing, operating or changing their business infrastructure in Belgium.