The Supreme Court has ruled that interest on a loan contracted in order to carry out a capital reduction or a dividend distribution when the company lacks the liquidity to do so is not always deductible. It is crucial that...more
4/25/2020
/ Appeals ,
Belgium ,
Business Expenses ,
Capital Expenditures ,
Capital Reduction ,
Court of Cassation ,
Distribution Rules ,
Dividends ,
Interest Rates ,
Liquidity Management ,
Loans ,
Parent Corporation ,
Reaffirmation ,
Tax Deductions
On February 4th, 2019, the Belgian government released a draft law ratifying the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the "Convention") and the...more
2/19/2019
/ Arbitration ,
Belgium ,
BEPS ,
Capital Gains ,
Double Taxation ,
International Tax Issues ,
Jurisdiction ,
Multilateral Agreement ,
OECD ,
Principal Purpose Test ,
Tax Agreements ,
Tax Treaty