[n° ou bulletin] est un bulletin de / Federal Public Service Finance| Titre : | 27 - 2015 - Tax survey | | Type de document : | Livres, articles, périodiques | | Année de publication : | 2015 | | Importance : | 297 p. | | Note générale : | Version en langue anglaise. | | Langues : | Anglais (eng) | | Mots-clés : | Fiscalité Taxation -- Belgique | | Index. décimale : | 336.2 Recettes publiques (Fiscalité. Droit) | | Résumé : | By publishing the "Tax Survey", the Staff Department Expertise and Strategic Support of the Federal Public Service Finance aims at providing a regularly updated overview of the tax legislation in Belgium. The subject being particularly intricate, this brochure cannot of course cover every specific regulation: only the main features or the most frequently occurring cases will be described here.
First part: direct taxation
The first part of the Tax Survey deals with direct taxation: personal income tax, corporate income tax, legal entities income tax. The non-resident income tax is not dealt with; it is a specific domain one can only give a good perception of if the international agreements applicable to the bilateral situations are also dealt with. The last chapters deal with withholding taxes and advance payments. This first part also deals with special corporate income tax regimes (advance ruling procedures, investment companies, etc.).
Second part: indirect taxation
The second part of the survey deals with indirect taxation: VAT, registration duties, estate duties, excise duties, miscellaneous duties and taxes, excise duties, ecotaxes, etc.
This Memento only describes the taxes which are or were the responsibility of the Federal Public Service Finance. A certain number of those taxes are now the responsibility of the Regions. As a result, the information relating to the last-mentioned taxes is purely indicative.
Generally speaking, the Tax Survey does not deal with procedures (returns, inspection, disputes). | | En ligne : | http://finance.belgium.be/sites/default/files/downloads/TS2015_V01_entire.pdf | | Format de la ressource électronique : | PDF |
[n° ou bulletin] est un bulletin de / Federal Public Service Finance27 - 2015 - Tax survey [Livres, articles, périodiques] . - 2015 . - 297 p. Version en langue anglaise. Langues : Anglais ( eng) | Mots-clés : | Fiscalité Taxation -- Belgique | | Index. décimale : | 336.2 Recettes publiques (Fiscalité. Droit) | | Résumé : | By publishing the "Tax Survey", the Staff Department Expertise and Strategic Support of the Federal Public Service Finance aims at providing a regularly updated overview of the tax legislation in Belgium. The subject being particularly intricate, this brochure cannot of course cover every specific regulation: only the main features or the most frequently occurring cases will be described here.
First part: direct taxation
The first part of the Tax Survey deals with direct taxation: personal income tax, corporate income tax, legal entities income tax. The non-resident income tax is not dealt with; it is a specific domain one can only give a good perception of if the international agreements applicable to the bilateral situations are also dealt with. The last chapters deal with withholding taxes and advance payments. This first part also deals with special corporate income tax regimes (advance ruling procedures, investment companies, etc.).
Second part: indirect taxation
The second part of the survey deals with indirect taxation: VAT, registration duties, estate duties, excise duties, miscellaneous duties and taxes, excise duties, ecotaxes, etc.
This Memento only describes the taxes which are or were the responsibility of the Federal Public Service Finance. A certain number of those taxes are now the responsibility of the Regions. As a result, the information relating to the last-mentioned taxes is purely indicative.
Generally speaking, the Tax Survey does not deal with procedures (returns, inspection, disputes). | | En ligne : | http://finance.belgium.be/sites/default/files/downloads/TS2015_V01_entire.pdf | | Format de la ressource électronique : | PDF |
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