Transposition of ATAD GAAR in Belgium

Authors

  • Philippe Malherbe Université catholique de Louvain

DOI:

https://doi.org/10.6092/issn.2036-3583/10810

Keywords:

taxation, Belgium, abuse, ATAD, transposition

Abstract

In Belgium, the general anti abuse rule in matters of corporate income tax included in the anti-tax abuse directive has not been specifically transposed. We can however admit that the existing domestic rule against abuse in matters of income tax, viz. art. 344 § 1 of the Code of Income taxes, constitutes an adequate transposition.

 

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Published

2020-07-21

How to Cite

Malherbe, P. (2020). Transposition of ATAD GAAR in Belgium. Studi Tributari Europei, 9(1), I -. https://doi.org/10.6092/issn.2036-3583/10810

Issue

Section

Comparative studies