Publicaties
Gekozen filters:
Gekozen filters:
The Belgian Income Tax Regime for (Regulated) Savings Accounts and EU Law: Ten Years of Turmoil KU Leuven
Internationaal fiscaal recht KU Leuven
The impact of Belgian tax policy on our preferred partners for development KU Leuven
11.11.11 commissioned HIVA (Research Group Social and Economic Policy and Social Inclusion) and Faculty of Law (Institute of Tax Lax) of the Catholic University of Leuven to assess the impact of the Belgian tax treaties and Belgian domestic tax law on the potential tax avoidance in the relation between Belgium and its preferred partner countries for development. The report provides an up-to-date analysis of the Belgian tax system and its impact ...
The Potential Impact of Pillar Two on Tax Incentives KU Leuven
After lengthy negotiations, the OECD proposed its model rules on Global Anti-Base Erosion Rules (GloBE) on 20 December 2021. They impose a minimum tax rate of 15% on large multinational companies wherever they operate. Consequentially, the GloBE rules are intended to render tax incentives ineffective to the extent that they reduce the effective tax rate (ETR) on in-scope entities below 15%. Moreover, tax competition should also level off at 15% ...
The Potential Impact of Pillar Two on Tax Incentives KU Leuven
After lengthy negotiations, the OECD proposed its model rules on Global Anti-Base Erosion Rules (GloBE) on 20 December 2021. They impose a minimum tax rate of 15% on large multinational companies wherever they operate. Consequentially, the GloBE rules are intended to render tax incentives ineffective to the extent that they reduce the effective tax rate (ETR) on in-scope entities below 15%. Moreover, tax competition should also level off at 15% ...