Transposition of ATAD GAAR in Belgium

Autores/as

  • Philippe Malherbe Université catholique de Louvain

DOI:

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

Palabras clave:

taxation, Belgium, abuse, ATAD, transposition

Resumen

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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Publicado

2020-07-21

Cómo citar

Malherbe, P. (2019). Transposition of ATAD GAAR in Belgium. Studi Tributari Europei, 9(1), I –. https://doi.org/10.6092/issn.2036-3583/10810

Número

Vol. 9 (2019)

Sección

Estudios monograficos comparados

Licencia

Derechos de autor 2019 Seast

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