With the entry into force of the Belgian Act on Fiscal Provisions on 1 December 2016 (Belgian Official Gazette 8 December 2016), two new provisions have been introduced concerning the dividends-received deduction and the exemption from withholding tax on dividends.
It is noticeable that many companies have the same questions. Over the next five weeks, we will answer one of the five most frequently asked questions every week in this short news series.
The legal requirement to prepare transfer pricing documentation already applies to fiscal years beginning on or after 1 January 2016. However, because the Decree was late in being published, the deadline for completing certain formalities has been extended.
Throughout the year, Belgian consumers make a huge number of purchases online. It's possible that when your purchase is finally delivered, you might be disappointed and wished that you had never bought the item in the first place. What do you do then?
On 12 October 2016, a new agreement for the avoidance of double taxation was signed by Belgium and Japan.