What is tax on capital for the purposes of a tax treaty? an analysis of two recent Belgian Supreme Court decisions on the Belgian net asset tax electrónico Niels Bammens and Filip Debelva
By: Bammens, Niels
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Contributor(s): Debelva, Filip.
Material type: 
ArticleSubject(s): IMPUESTO SOBRE LAS RENTAS DEL CAPITAL | JURISPRUDENCIA | FISCALIDAD INTERNACIONAL | TRATADOS INTERNACIONALES | TRIBUNAL SUPREMO | BÉLGICA | LUXEMBURGO | PAISES BAJOS
In:
Bulletin for International Taxation v. 76, n. 8, 2022, 15 p.Summary: This article discusses two decisions of the Belgian Supreme Court on the compatibility of the Belgian net asset tax with the Belgium-Luxembourg Income and Capital Tax Treaty (1970) and the Belgium-Netherlands Income and Capital Tax Treaty (2001), which raise questions regarding “tax on capital”, “taxes covered” and treaty interpretation.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2022/8-1 (Browse shelf) | Available | BIT/2022/8-1 |
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Resumen.
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This article discusses two decisions of the Belgian Supreme Court on the compatibility of the Belgian net asset tax with the Belgium-Luxembourg Income and Capital Tax Treaty (1970) and the Belgium-Netherlands Income and Capital Tax Treaty (2001), which raise questions regarding “tax on capital”, “taxes covered” and treaty interpretation.
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