Belgian court clarifies tax-sparing clause in treaties by Pieter Deré and Jean-Philippe Van West
By: Deré, Pieter
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Contributor(s): Van West, Jean Philippe.
Material type: 
ArticlePublisher: 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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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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