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Belgian court clarifies tax-sparing clause in treaties by Pieter Deré and Jean-Philippe Van West

By: Deré, Pieter.
Contributor(s): Van West, Jean Philippe.
Material type: ArticleArticlePublisher: 2020Subject(s): DOBLE IMPOSICION | TRATADOS INTERNACIONALES | EXENCIONES TRIBUTARIAS | BÉLGICA | JURISPRUDENCIA In: Tax Notes International v. 99, n. 13, September 28, 2020, p. 1715-1717Summary: In this article, the authors discuss a recent Belgian case addressing the treatment of tax-sparing clauses in Belgium's tax treaties.
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OP 138-B/2020/99/13-3 (Browse shelf) Available OP 138-B/2020/99/13-3

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.

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