Transposition of ATAD GAAR in Belgium

Philippe Malherbe

doi:10.6092/issn.2036-3583/10810

Transposition of ATAD GAAR in Belgium

Authors

Philippe Malherbe Université catholique de Louvain
Professor, CRIDES, School of Law, UCLouvain Avocat, Brussels Bar

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.