Share this page on Linkedin
Share this page on Twitter
Share this page on Facebook
Copy to clipboard
UPDATE STATUS
ABOUT THE AUTHOR
FORMS OF DOING BUSINESS
Main Forms of Doing Business with a Legal Presence
Main Forms of Doing Business
FORMATION
Main Formation Requirements
CORPORATE RESIDENCE
PERMANENT ESTABLISHMENTS
Domestic PE of a Foreign Entity
PE Force of Attraction Principle
Branch Profit (Deemed) Remittance Tax
PE Risk Grid for Foreign Entities Involved in Business Activities
Profit Attributable to Permanent Establishment
Formula to be Used for Attribution of Profits
TAX BASE
Tax Base for Resident Entities
Treatment of Foreign Profits / Losses
Tax Consolidation / Group Treatment
Tax Base for Non-Resident Entities
Source Rules with Respect to Income Derived by Non-Residents
Qualification of Specific Income Categories for Tax Purposes
DETERMINATION OF TAXABLE INCOME
Main Rules Governing the Determination of Taxable Income
Main Differences between Commercial and Tax Accounting
Depreciation and Amortization
Reserves and Provisions
Deduction of Cross-Border Payments and Non-Deductible Expenses
LOSSES
TAX RATES
Residents
Other Taxes
Non-Residents
Corporate/Profit Taxes
Withholding Taxes
FOREIGN TAX CREDITS
INCENTIVES AND SPECIAL REGIMES
Holding Regimes
Financing Regimes
Intellectual Property Management Regimes
Specific Regimes
BUSINESS TRANSFORMATION AND RE-ORGANIZATION
Direct and Indirect Tax Consequences of Re-Organizations
VAT ON INTERNATIONAL TRANSACTIONS
VAT on the Supply of Goods by Non-Residents
VAT on the Supply of Services by Non-Residents
Refund of VAT to Non-Residents
BASE PROTECTION AND ANTI-AVOIDANCE MEASURES
GAAR and General Anti-Avoidance Measures
Thin-capitalization and other Restrictions to Interest Deduction
CFC and Similar Regimes
Transfer Pricing
Main Rules
Specific TP Issues
Documentation Requirements
APAs and Dispute Resolution Mechanisms
Other Anti-Avoidance Rules
TAX MANAGEMENT AND COMPLIANCE
Books and Records
Type of Assessment
Calendar of Important Compliance Events
Tax Audits
Audit Process
Statute of Limitations
Interest and Penalties
Interest Compensation for Overpayment of Tax
Appeal Procedures
TAX CONTROVERSIES
Software Payments
Permanent Establishment Issues
Marketing Intangibles
Taxation of Capital Gains from Indirect Transfer of Assets
The Orbitax Global Minimum Tax Solution now supports the generation of the Belgium P2 Notification Form in XML format. Find out more or book a demo.