Deré, Pieter
Belgian court clarifies tax-sparing clause in treaties / by Pieter Deré and Jean-Philippe Van West .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors discuss a recent Belgian case addressing the treatment of tax-sparing clauses in Belgium's tax treaties.
DOBLE IMPOSICION
TRATADOS INTERNACIONALES
EXENCIONES TRIBUTARIAS
BÉLGICA
JURISPRUDENCIA
Van West, Jean Philippe
Tax Notes International 1048-3306v. 99, n. 13, September 28, 2020, p. 1715-1717
Belgian court clarifies tax-sparing clause in treaties / by Pieter Deré and Jean-Philippe Van West .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors discuss a recent Belgian case addressing the treatment of tax-sparing clauses in Belgium's tax treaties.
DOBLE IMPOSICION
TRATADOS INTERNACIONALES
EXENCIONES TRIBUTARIAS
BÉLGICA
JURISPRUDENCIA
Van West, Jean Philippe
Tax Notes International 1048-3306v. 99, n. 13, September 28, 2020, p. 1715-1717