OrbitaxProgramme law containing various direct tax measures adopted by Upper House and Gazetted
|Approved Changes|Belgium
On 21 June 2012, the Upper House has adopted the programme law of 15 May 2012 and the laws was published in the Official Gazette of 22 June 2012.
The most important measures are described below.
Corporate income tax
Thin capitalization
The new thin capitalization rules will be relaxed for group companies managing the daily cash pooling of the group. For such companies, the paid …
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