Luxembourg Tax Reform Acts of 21 December 2001 - International Aspects for Corporations and Businesses

Belgium Stimulates Equity Financing

Heyvaert, Werner, (2005)

RECENT DEVELOPMENTS - BELGIUM: NOTIONAL INTEREST DEDUCTION: INVESTMENTS IN BELGIAN RISK CAPITAL REWARDED - With the Law dated 22 June 2005, the Belgian legislator introduced a tax deduction for risk capital, the so-called "notional interest deduction". Belgian companies and Belgian branches of foreign companies will be allowed to deduct from their tax base a fictitious or notional amount of ...

Springael, Brent, (2006)

BELGIUM: SECURITIZATION OF RECEIVABLES -- A TAX ANALYSIS - Authoritative and in-depth analysis of the Belgian tax and regulatory framework applicable to securitization of receivable transactions. The article provides the reader with a thorough and detailed understanding of the direct and indirect tax treatment of the assignment of receivables, the securitization vehicle, the shareholders, ...

Springael, Brent, (2004)