This contribution addresses various issues with respect to the relationship between the determination of the financial results and the corporate income tax base under Belgian law.
Traversa, E., & Peeters, S. (2016). Accounting and Taxation: Belgium. In Mario Grandinetti (ed.) (ed.), Corporate Tax Base in the Light of the IAS/IFRS and EU Directive 2013/34: A Comparative Approach (p. p. 67-83). Wolters Kluwer. https://hdl.handle.net/2078.5/219295