Belgian Exit Taxation after the Corporate Income Tax Reform : What’s New on the Horizon?

This paper discusses the features of the exit tax provision of the European Anti-Tax Avoidance Directive (article 5) and provides an overview of the existing Belgian exit tax provisions and the changes thereto following the transposition of the Directive in Belgium

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Year of publication:	2019
Authors:	Willems, Ward
Publisher:	[2019]: [S.l.] : SSRN
Subject:	Körperschaftsteuer \| Corporate income tax \| Belgien \| Belgium \| Steuerreform \| Tax reform \| Unternehmensbesteuerung \| Corporate taxation

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Extent:	1 Online-Ressource (11 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Tijdschrift beleggingsfiscaliteit/Revue fiscalité des placements, 2018, Vol. 2, iss. 05, pp. 42 - 57 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments July 16, 2018 erstellt
Source:	ECONIS - Online Catalogue of the ZBW

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