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| Author: | d'Haens, P. J. Bertels-Dyck, D. A. |
| Title: | The creation of new Belgian fiscal instrument. |
| Journal: | Management International Review
1990 : VOL. 30:4, p. 387-400 |
| Index terms: | FISCAL POLICY BELGIUM MULTINATIONAL COMPANIES |
| Language: | eng |
| Abstract: | The Royal Decree 187 of December 30, 1982 created the possibility for multinational enterprises to centralize in Belgium certain headquarter-activities in a "coordination center". In return these centers are given several social and fiscal advantages. The general characteristics of these centers (demands for recognition) are discussed. The results of an empirical study, consisting in questionnaires and interviews, are described and analyzed. Participants to this study were the coordination centers, multinational groups, the government, banks, and audit firms. The evaluation of the concept was positive. |
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