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Belgium: IP tax incentive - implementing the nexus approach and broadening the scope of application

In 2007, Belgium introduced a patent income deduction (PID) for Belgian companies (and permanent establishments of foreign companies) that derive income from or by means of patents and supplementary protection certificates....more

Courts of appeal reject Belgian tax authorities’ stern approach to the notional interest deduction

For the second time in eight months, a Court of Appeal has rejected the Belgian tax authorities’ stern approach to the way that some intragroup financing companies have been using the notional interest deduction. This...more

Global Tax News: Belgium Adopts New Fiscal Measures

The Belgian Parliament has adopted a Program Law containing a wide array of fiscal measures. The most salient of these measures are (i) the introduction of a transparency tax regime for physical and legal persons subject to...more

Global Tax News - July 2015

EUROPEAN UNION RE-LAUNCHES FORMULARY APPORTIONMENT: KEY POINTS ABOUT THE CCCTB The European Commission has recently released a Communication to the EU Parliament calling for a re-launch of its proposal from 2011...more

Spotlight On Belgium: Trends In The Legal Landscape - Issue 5, Spring 20014

One might expect that, with this fifth issue of a quarterly newsletter, we would be able to rely on the cyclical nature of things and simply model this Spotlight on Belgium after our very first issue. This is not the case,...more

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