In the face of further scrutiny from the European Commission on coordination centres, new, genuine, tax-effective alternatives emerge

Journal
Belgium
International Transfer Pricing Journal 2007 (Volume 14), No. 4
Faced with continued wrangling over the status of the Belgian coordination centre regime, an alternative has been created for those coordination centres that mainly carry out financing activities, namely the notional interest deduction regime. In addition, new legislation has been adopted introducing the so-called "patent deduction" in order to further attract (capital-intensive) investments.