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Title
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Reap the benefits
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Author
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Abstract
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| The article looks at the tax incentives Belgium has to offer shared service centres and pension funds. In Belgium, only 5% of the dividends received are subject to Belgian corporate income tax and capital gains on shares are tax exempt (subject to certain conditions). The country has tax-efficient schemes for both international pension funds and asset pooling structures. The authors argue that even though, on the face of it, Belgium does not seem like an obvious place to do business, because of its high corporate and individual tax rates, there are a number of reasons to invest. |
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Language
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English
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Source (journal)
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International tax review. - Chesham
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Publication
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Chesham
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2008
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ISSN
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0958-7594
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Volume/pages
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19
:7
(2008)
, p. 63-65
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Full text (publisher's version - intranet only)
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