• Library
  • My Uni
  • Staff Intranet
Skip to main content

The University of Sydney-    Classic Texts in Australian and International Taxation Law

  • Home
  • Digital Collections
  • Library
Citation
  • Keyword search
  • Advanced search
  • Browse
    • Author
    • Title
    • All
  • Home
  • Contact

You are here: Australian Digital Collections
Taxation of Foreign and National Enterprises Volume 2 - Belgium


  collapse section
Belgium
  expand section
PART I. —GENERAL DESCRIPTION OF SCHEDULAR AND COMPLEMENTARY INCOME-TAX SYSTEM.1
  expand section
PART II. —METHODS OF TAXING FOREIGN AND NATIONAL ENTERPRISES
  collapse section
PART III. —METHODS OF ALLOCATING TAXABLE INCOME
  collapse section
A. FOREIGN ENTERPRISES WITH LOCAL BRANCHES OR SUBSIDIARIES
  expand section
I. GENERAL QUESTIONS AND METHODS OF APPORTIONMENT
  expand section
II. APPLICATION OF THE METHODS OF ALLOCATION IN SPECIFIC CASES
  expand section
B. NATIONAL ENTERPRISES WITH BRANCHES OR SUBSIDIARIES ABROAD
  expand section
C. HOLDING COMPANIES
  expand section
D. TREATY PROVISIONS
  expand section
Annex


collapse section Collapse All | Expand All expand section
previous
next

(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).

previous
next

© 2002-15 The University of Sydney

ABN: 15 211 513 464. CRICOS number: 00026A. Phone: +61 2 9351 2222.

Authorised by:  University of Sydney Librarian.

Contact the University | Disclaimer | Privacy | Accessibility