Belgium Tax News
Programme law containing various direct tax measures adopted by Upper House and Gazetted
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR
Treaty between Belgium and Luxembourg – Court of First Instance Brussels decides special tax on collective investment funds incompatible with tax treaty
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible
Programme law containing various direct tax measures adopted by Lower House
Upper House adopts bill on introduction of "una via" principle in tax matters and increase of fiscal penalties
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible
Law on various tax amendments adopted by Upper House
Budget for 2012– details
Budget for 2012 – gazetted
Bill on various legal amendments – corporate tax
Treaty between Belgium and Germany and Treaty between Belgium and Luxembourg – Court of First Instance Hasselt decides participation at time of payment of interest decisive for WHT rate
Treaty between Belgium and Chile enters into force
Treaty between Israel and Belgium to be revised – details
Protocol to treaty between Belgium and Malaysia – details
Reporting obligations for payments to tax havens – List of tax havens published
Protocol to treaty between Belgium and New Zealand – details
Protocol to treaty between Belgium and New Zealand – details
Reporting obligations for payments to tax havens – List of tax havens published
Protocol to treaty between Belgium and Malaysia – details
Program Law submitted to Parliament – corporate tax
Treaty between Belgium and Morocco – details
Proposal to narrow scope of participation exemption
Withholding tax exemption for foreign dividends, and exemption for small issuance premiums, expanded
Treaty and protocol between Belgium and China (People's Rep.) – details
Tax plans for 2010 presented to parliament
Bill on introduction of one year-holding period for CGT participation exemption submitted to parliament
Dutch dividend withholding tax exemption extended to certain EEA countries
Protocol between Belgium and United Kingdom – details
Treaty between Belgium and Isle of Man – details
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