Abstract
A resident corporation is subject to taxation in Belgium on its Worldwide income.
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References
Article (2) F Tax decree 1955, Explanatory Notes: The tax was to be imposed on every body corporate but since there was no law in Kuwait which provided for the formation and registration of such associations, the term ‘Body Corporate’ could be applied only to companies or other associations registered abroad.
Branches established in Oman of foreign companies are exempt from the provisions of the foreign business and investment law requiring the formation of an Omani Company with Omani participation.
Article 1 of the Income Tax Decree.
Abu Dhabi Law of Industry for 1967.
Kuwait Industry Act.
Article 94 Code des Impôts sur le revenu (hereinafter CIR).
Article 102 CIR.
Article 126 CIR.
Articles 111, 128, 187 CIR.
Commentaries 1R (hereinafter Comm. IR) 88/8.
Comm. IR 88/10.
Comm. IR 88/11.
Comm. IR 43/7.
Comm. IR 110/13.
Article 112 CIR.
Article 113 CIR (paragraph 2).
Refunded if exceeding fiscal liability.
Refunded if exceeding fiscal liability.
Not refundable.
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© 1978 Springer Science+Business Media Dordrecht
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Clerin-Lison, R.M. (1978). Belgium. In: Taxation Planning for Middle East Operations. Springer, Dordrecht. https://doi.org/10.1007/978-94-017-4477-5_13
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DOI: https://doi.org/10.1007/978-94-017-4477-5_13
Publisher Name: Springer, Dordrecht
Print ISBN: 978-90-200-0515-8
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