haku: @author Dierckx, F. / yhteensä: 6
viite: 4 / 6
Tekijä: | Dierckx, F. |
Otsikko: | Belgium : U.S. Tax implications of operating in Europe through a Belgian Headquarter Office. |
Lehti: | European Taxation
1987 : VOL. 27:6, p. 178-190 |
Asiasana: | COMPANY TAXATION INCENTIVES MULTINATIONAL COMPANIES BELGIUM |
Kieli: | eng |
Tiivistelmä: | A review of the tax incentives offered by Belgium to set up headquarter offices, the assessment of potential tax savings at a group level, the discussion of US tax implications for setting up headquarters in Belgium, the problems and principles, cost-plus regime, liquidation tax, and the all-embracing impact of US tax legislation on the operation of the Belgian headquarters of US multinationals. The author cautions that a US group planning to set up such an office should scrutinize the effects of the headquarters operation at the US end. |
SCIMA