Belgium's holding company regime - the dividends-received deduction and capital gains exemption for shares

Type

Journal

Author

Hinnekens, P.; Drijkoningen, P.

Published Date

August 1, 2001

Issue

Bulletin for International Taxation 2001 (Volume 55), No. 8

Examination of the tax aspects of Belgium's holding company regime, in particular the dividends-received deduction and the capital gains exemption for shares, considering the tax consequences of various transactions or situations involving a Belgian holding company.

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Belgium's holding company regime - the dividends-received deduction and capital gains exemption for shares