Found inside – Page 76... imputed rents Mortgage interest tax relief Capital gains taxation Property tax Belgium Yesa Tax deductibility with a limitb No Noa France No Tax credit ... Found inside – Page 151In Belgium, capital gains on depreciable property (immovable property and professional equipment) are exempt from tax to the extent that sale proceeds do ... Found inside – Page 27Accordingly , under the proposed convention real property income and natural ... Capital gains The existing convention does not deal with the treatment of ... Found inside – Page 333In addition, special rules apply to capital gains on unimproved land and ... a Belgian company in which immediately prior to the sale the seller owns, ... Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. Found inside – Page 48Belgium (Article 140, Income Tax Code), and thus on the real estate incomes. ... Thus, capital gains realized on real estate located in Belgium are not ... Found inside – Page 37However, capital gains remain taxable in the following instances : Article 13(1) states that no exemption is available for gains derived from the sale, exchange, etc., of real property situated in. Belgium. Such gains are taxed under Article 6 ... Found inside – Page 44Gains from domestic corporate liquidations Gains from repurchase by a corporation of its own shares M*asur« Gains representing: (a) ... (a) No tax (b) 42% No further taxation to individual shareholders (vendor of shares): capital gain treatment to corporate shareholder if ... Estate — Real estate tax On Personal Property — From domestic sources — Dividends paid by Belgian corporation Interest Rental of ... This book focuses on commercial and company law and corporate income tax. Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to ... This review of taxation in agriculture in 35 OECD countries and emerging economies outlines the diversity of tax provisions affecting agriculture, provides an overview of cross-country differences in tax policy, and confirms the widespread ... Found inside348 The rationale behind this exit tax is that once the tax status has changed to REIT, capital gains on Belgian properties will no longer be taxable (no ... Bilateral tax treaties are often, to a greater or lesser extent, based on the OECD Model Convention. Found inside – Page 656Briefly , capital gains tax is not payable where the gain reflects the pure agricultural value only , and the farmer is liable to ... The better land in Belgium , such as in West Flanders , can fetch 250,000 B. Frs per hectare ( £ 2,380 per hectare or ... Found insideE. Taxation of Capital Gains Under the Belgian tax system, capital gains ... Additionally, the gains on property sales are exempt in Belgium unless the ... Found inside – Page 150... common form of owning real estate assets in Belgium. However, a direct investment has five drawbacks: ○ Corporate tax and eventually capital gains tax ... This report provides a detailed review of the taxation of household savings in 40 OECD and partner countries. Found inside – Page 145These exemptions from tax for capital gains do not apply with respect to gains derived by a resident of one country on the sale or exchange of real property ... Found inside – Page 155Since this section of the law was recently discussed in detail in EUROPEAN TAXATION , 17 it is only briefly summarized here . Article 67 ( 7 ) applies to unimproved real property which is not part of a Belgian establishment . Capital gains tax is ... Found inside – Page 34Type of taxes Main measures taken in 2015 and 2016 Environmental taxation Real estate taxation Value added tax Excise duties Labour taxation Capital gains ... Found inside – Page 151In Belgium , capital gains on depreciable property ( immovable property and professional equipment ) are exempt from tax to the extent that sale proceeds do ... Found inside – Page 98Domestic taxation of gains made on the disposal of movable property (shares and other business assets) where they are part of the business property of a ... Found inside – Page 31As a rule , capital gains are subject to the corporate income tax at the reduced rate of 15 % . However , capital gains from land , buildings , equipment or ... Found insideThis book offers a uniquely comprehensive overview of the theory and practice involved in designing policies on the international aspects of fiscal regimes for these industries, with a particular focus on developing and emerging economies. Found inside – Page 191No capital gains taxes exist in Belgium . However , when individuals sell land within 8 years after its acquisition , a special tax at the rate of 15 ... Found inside – Page 10Belgian - source income includes : income from real property located in ... Belgian - source capital gains on the sale of business assets are taxable ... Found inside – Page 177The tax owed by all 3 categories of legal entities on real property income or ... Income, other than capital gains, which is taxable in the hands of ... Found inside – Page 189No capital gains taxes exist in Belgium . However , when individuals sell land within 8 years after its acquisition , a special tax at the rate of 15 ... Found inside – Page 20Belgium could go further in rebalancing its tax system toward taxes that ... Except for few minor exceptions, capital gains on real property are not taxed. Found inside – Page 31Capital gains realized on real property , equipment , and investments are subject to tax at the rate of 48 percent in Belgium . Some capital gains , however ... Found inside – Page 31A 20 percent personal property withholding tax levied on such income is credited against the payment of corporate income tax . Capital gains realized on ... Found inside – Page 33For U.S. tax purposes , this exemption shall apply both to gains derived from the outright assignment of property or rights , and from arrangements for the ... Found inside – Page 54... capital gains taxes on the sale of property ( Belgium dand Canada ) ; betterment taxes on real estate ( Israel , The Netherlands , Belgium and Japan ) ... Found inside – Page 191No capital gains taxes exist in Belgium . However , when individuals sell land within 8 years after its acquisition , a special tax at the rate of 15 ... Found inside – Page 59(Dongwon) for KRW 17 billion on 20 July 2005; as a result, capital gains arose. ... Evasion with Respect to Taxes on Income (Korea-Belgium Tax Treaty), ... Found inside – Page 121There is no capital gains tax in Belgium, Greece, and the Netherlands (levy ... that sells appreciated property while alive may pay capital gains taxes, ... Found inside – Page 15BELGIUM LAW DIGEST TAXATION REAL PROPERTY ... continued Voluntary easement can be established by contract . ... Capital gains on non - business assets are tax - exempt except for capital gains on speculative transactions ( 33 % ) ... Found inside – Page 189( 6 ) Credit under ( 1 ) , ( 2 ) and ( 5 ) above relating to income from real property and movable capital used for business ... in Belgium , by a nonresident ; ( c ) profits or gains received through the intermediary of an establishment in Belgium or ... Found inside – Page 24The various tax credits offered by Belgium are an exemption on real property , income tax , exemption from taxation of the direct capital grant , reduction of capital gains tax upon reinvestment in Belgium , and exemption from the Capital ... Found inside – Page 157Our present system for taxing capital gains to an individual may involve three ... from tax gains from " casual " sales of real estate , while Belgium and ...
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