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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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PART III. —METHODS OF ALLOCATING TAXABLE INCOME
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A. FOREIGN ENTERPRISES WITH LOCAL BRANCHES OR SUBSIDIARIES
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I. GENERAL QUESTIONS AND METHODS OF APPORTIONMENT
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II. APPLICATION OF THE METHODS OF ALLOCATION IN SPECIFIC CASES
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(a) INDUSTRIAL AND COMMERCIAL ENTERPRISES
   
(b) BANKING ENTERPRISES
   
(c) INSURANCE ENTERPRISES
   
(d) TRANSPORT ENTERPRISES
   
(e) POWER, LIGHT AND GAS ENTERPRISES
   
(f) TELEGRAPH AND TELEPHONE ENTERPRISES
   
(g) MINING ENTERPRISES
   
(h) ANY OTHER KIND OF ENTERPRISE REQUIRING SPECIAL TREATMENT
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B. NATIONAL ENTERPRISES WITH BRANCHES OR SUBSIDIARIES ABROAD
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C. HOLDING COMPANIES
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D. TREATY PROVISIONS
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Annex


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(f) TELEGRAPH AND TELEPHONE ENTERPRISES

In Belgium, telegraphs and telephones are operated by a Government monopoly, which is not taxable.

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