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You are here: Australian Digital Collections / Classic Texts in Australian and International Taxation Law
Taxation of Foreign and National Enterprises Volume 2 - Belgium


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Belgium
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PART I. —GENERAL DESCRIPTION OF SCHEDULAR AND COMPLEMENTARY INCOME-TAX SYSTEM.1
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PART II. —METHODS OF TAXING FOREIGN AND NATIONAL ENTERPRISES
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A. FOREIGN ENTERPRISES
   
1. DEFINITION AND GENERAL PRINCIPLES
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2. TAXATION OF CERTAIN KINDS OF INCOME
   
(a) DIVIDENDS
   
(b) INTEREST
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(c) ROYALTIES FOR USE OF PATENTS AND COPYRIGHTS AND OTHER FORMS OF PERSONAL PROPERTY
   
Patents
   
Copyrights
   
Other Income from Personal Property
   
(d) RENTS FROM REAL ESTATE, MINING ROYALTIES AND SIMILAR INCOME
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(e) GAIN DERIVED FROM THE PURCHASE AND SALE OF REAL ESTATE, PERSONAL PROPERTY AND SECURITIES
   
(f) SALARIES, WAGES, ETC
   
(g) INCOME FROM A TRUST
   
(h) INCOME FROM CARRYING ON A BUSINESS OR INDUSTRY THROUGH
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B. NATIONAL ENTERPRISES
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C. TREATY PROVISIONS
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PART III. —METHODS OF ALLOCATING TAXABLE INCOME
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Annex


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Other Income from Personal Property

Personal property tax is payable by deduction at source on income from leases and concessions of all personal property.

If the letting of property is in the nature of a business, professional tax is due on the annual profits from these operations.

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