Title
Reap the benefits Reap the benefits
Author
Faculty/Department
Faculty of Applied Economics
Publication type
article
Publication
Chesham ,
Subject
Economics
Source (journal)
International tax review. - Chesham
Volume/pages
19(2008) :7 , p. 63-65
ISSN
0958-7594
Carrier
E
Target language
English (eng)
Affiliation
University of Antwerp
Abstract
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.
E-info
https://repository.uantwerpen.be/docman/iruaauth/13f5b6/ce6cce744ab.pdf
http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=34789563&site=ehost-live
Handle