OrbitaxBelgian Parliament Considering Amendments to Interest Deduction Restriction and Defensive Measures for Non-Cooperative Jurisdictions
|Proposed Changes|Belgium
The Belgian parliament is considering draft bill 1683/001, which was submitted on 3 December 2020 and includes amendments to comply with the EU Anti-Tax Avoidance Directive (ATAD) interest deduction restriction measures. The amendments are needed following the issuance of a formal notice by the European Commission that Belgium's implementation was not fully in line with the ATAD. This includes…
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