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17 March 2021 / news

The Inward Investment and International Taxation Review

Although the rather high Belgian corporate income tax rate of 25 % may discourage foreign investors from making an investment, Belgium still plays an important role in the international tax arena as a result of some advantageous features of the tax system.

inward-and-international-taxation-review

Christian Chéruy and Marc Dhaene contributed to the Belgian chapter of the 11th edition of the Inward Investment and International Taxation Review.

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Common forms of business organisation and their tax treatment
Direct taxation of businesses
Tax residence and fiscal domicile
Tax incentives special regimes and relief that may encourage inward investment
Witholding and taxation of non-local source income streams
Taxation of funding structures
Acquisition structures, restructuring and exit charges
Anti-avoidance and other relevant legislation
Year in review
Outlook and conclusions


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