News Analysis: New Developments for Belgium's Dividends Received Deduction

The Antwerp Court of Appeal recently rejected a Belgian company's claim that the participation exemption (the Belgian dividends received deduction) conflicts with the EU parent-subsidiary directive. Meanwhile, the Belgian government has introduced a bill in Parliament that would further ease restrictions of the participation exemption.

News Analysis: New Developments For Belgium’s Dividends Received Deduction, Tax Notes International, 14 March 2011, p. 819
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