Download This PaperBelgian Exit Taxation after the Corporate Income Tax Reform: What’s New on the Horizon?
Tijdschrift beleggingsfiscaliteit/Revue fiscalité des placements, 2018, Vol. 2, iss. 05, pp. 42 - 57
16 Pages Posted: 29 Jan 2019 Last revised: 28 Nov 2022
Date Written: July 16, 2018
Abstract
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.
Keywords: exit taxation, step-up, ATAD, Belgium, tax, taxation, corporate tax
Suggested Citation: Suggested Citation
Willems, Ward, Belgian Exit Taxation after the Corporate Income Tax Reform: What’s New on the Horizon? (July 16, 2018). Tijdschrift beleggingsfiscaliteit/Revue fiscalité des placements, 2018, Vol. 2, iss. 05, pp. 42 - 57, Available at SSRN: https://ssrn.com/abstract=3317452
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