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Belgium issues administrative guidance on CFC amended rules

|Tax Alerts, National/Federal Taxation, G ...|Belgium
Belgium

  • The Belgian Tax Authorities provided further guidance on the practical application of the amended Belgian CFC rules, issuing two recent Circular Letters.
  • The Circular Letters provide guidance on the substantive application conditions (e.g., taxation condition and economic substance exclusion clause), computation rules for the CFC regime, and relevant procedural aspects.
  • Companies should review the i…

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