Belgian Companies with Foreign Permanent Establishments: Offsetting of Losses

Journal
De Broe, L.; Bammens, N.
Belgium
Bulletin for International Taxation 2010 (Volume 64), No. 10
PriceUSD 45

The authors, in this article, consider the implications of a recent Belgian tax case involving foreign permanent establishments and the offsetting of losses in Belgium (including the Velasquez doctrine) with regard to both Member States of the European Union and third states.