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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
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B. NATIONAL ENTERPRISES
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TAXATION OF CERTAIN KINDS OF INCOME
   
(a) DIVIDENDS
   
(b) INTEREST
   
(c) to (h) INCOME OTHER THAN DIVIDENDS AND INTEREST
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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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(b) INTEREST

Interest (on bonds, debts, deposits, loans, etc.) from a foreign source is also liable to tax on income from personal property at 6 per cent, according to the method mentioned under (a).

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