A Closer Look at Belgium’s Notional Interest Deduction

Gérard, Marcel
(2006) Tax Notes International — Vol. 41, n° 5, p. 449-453 (2006)

Files

No attached file found for this publication.

Details

Authors
  • Gérard, MarcelFUCaM
    Author
Abstract
(en) That paper discusses the recent décision by Belgian authorities to allow the deductibility against the corporate income tax base, of dividends and retained earnings up to a fraction of the capital, a system known as ACE or Allowance for Corporate Equity.
Affiliations
  • Louvain School of ManagementAccounting & Finance

Citations

  • APA
  • Chicago
  • FWB

Gérard, M. (2006). A Closer Look at Belgium’s Notional Interest Deduction. Tax Notes International, 41(5), 449-453. https://hdl.handle.net/2078.5/249680 (Original work published 2006)