Subjects:

Belgium, European Jurisdictions, Taxation

Contents:

Overview of the Belgian legal and tax system, including:

commercial law

company law

corporate income tax.

The unique aspects of the Belgian tax system including:

special tax regimes and incentives

the holding company regime

the Belgian coordination regime

the Belgian service regime

the Belgian distribution centers regime.

Advice and suggestions on specific tax planning opportunities:

domestic perspectives

international perspectives.

In the past few years there has been considerable change in Belgian tax legislation. This has necessitated a revised second edition of Belgium in International Tax Planning, which addresses the most recent developments.

These changes include:-

• the abolition of bearer shares and other financial instruments;
• the introduction of notional interest deduction;
• the 2004 Belgium–Hong Kong tax treaty;
• and the introduction of Art. 285 on transfer pricing in the Belgian Income Tax Code.

It is a valuable reference for those interested in gaining a working knowledge of the Belgian tax system. The book also serves as a practical guide for international tax practitioners, tax advisers, accountants, auditors, lawyers and academics.