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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
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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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D. Special Tax assimilated to Personal Property Tax, deducted at Source

 
17. Yield from lease of hunting and fishing rights1  10 
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