In today’s tax world, having a strong economic rationale to support an entity’s leverage is key. In our recent experience, the tax authorities look at a company’s gearing in 3 ways: Business purpose test: what is the motivation for each entity taking a loan? TP principles: Is the interest rate at arm’s length considering the
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Most popular news
- Belgian Ratification of the MLI: Ratification document deposited at OECD on 26 June 2019
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- Filing of your statutory financial statements – due date of 31 July 2019 is approaching!