OrbitaxTreaty between Belgium and Luxembourg – Court of First Instance Brussels decides special tax on collective investment funds incompatible with tax treaty
|Approved Changes|Belgium; Luxembourg
On 2 August and 23 November 2011, respectively, the Court of First Instance (Gerecht van Eerste Aanleg) Brussels decided two cases on the compatibility of the special tax imposed on foreign collective investment funds with the Belgium - Luxembourg Income and Capital Tax Treaty (1970) (the Treaty), as amended by the protocols of 2002 and 2009.Details of the case are summarized below…
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