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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
   
Domicile, Residence
   
Companies, Partnerships
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I. TAX ON INCOME FROM LAND AND BUILDINGS
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II. TAX ON INCOME FROM MOVABLE CAPITAL
   
1. TAXPAYERS
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2. TAXABLE INCOME
   
3. ASSESSMENT OF TAX
   
4. COLLECTION OF TAX
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III. TAX ON PROFESSIONAL INCOME
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IV. COMPLEMENTARY PERSONAL TAX
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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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Annex


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I. LAND-TAX (TAX ON INCOME FROM LANDED PROPERTY)

Seven per cent of cadastral income, plus additional centimes levied on behalf of the provinces and communes at varying rates according to the localities.

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