Belgium moves to dual allowance for corporate equity

• Autores: Marcel Gérard
• Localización: European taxation, ISSN 0014-3138, Vol. 46, Nº. 4, 2006, págs. 156-162
• Idioma: inglés
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• Dialnet Métricas: 1 Cita
• Resumen

  • The author analyses the significance of the recent decision of Belgium to move to a form of allowance for corporate equity (ACE). This development is of particular interest as Belgium, by its size and exposure to inter-jurisdictional competition, is a true tax laboratory in terms of both savings and as an investment location.