Site du gouvernement:
http://invest.belgium.be/en/intelligent-tax-system
"One of the most popular measures is the """notional interest
deduction""". Belgium is the only
European country to alleviate the differences in tax treatment between
finance raised through
venture capital and finance raised through borrowed capital. It allows
companies to deduct a
notional charge (not stated in the accounts) from their tax base that
corresponds to a
specific percentage of their 'adjusted' equity capital."
"Using Belgium as their holding location for investments in Europe allows
cor****ate investors
from treaty countries to repatriate European profits without paying
dividend withholding tax
and without a limitation on profits.
la pub de Verh. et Reyn.:
http://invest.belgium.be/
--
Maurice
