Guide to Tax Rulings in Belgium
Guide to Tax Rulings in Belgium

Author: René Willems

Publisher: IBFD

Published: 2012

Total Pages: 403

ISBN-13: 9087221576

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Belgium 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.

Belgium in International Tax Planning
Belgium in International Tax Planning

Author: Patrick A. A. Vanhaute

Publisher: IBFD

Published: 2008

Total Pages: 490

ISBN-13: 9087220391

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This book focuses on commercial and company law and corporate income tax. It provides a systematic and comprehensive overview of the current tax planning opportunities that exist in Belgium. After some essential legal knowledge of Belgium, the chapters consider the Belgian tax regime, special features of the Belgian tax system, specific anti-avoidance provisions and international tax planning, tax incentives, special tax regimes, and tax planning opportunities (including the tax treaties with Hong Kong, the USA and the UAE).