The OECD BEPS Action Plan and parallel developments impact each layer of a multinational structure, including the upper tier. Specifically, having insufficient relevant substance at upper tier level could cause your return on investment to decrease significantly (by up to 25% based on the current Belgian withholding tax rate). On top, we expect that the
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Most popular news
- Circular Letter regarding the “grandfathering” provision included in 30% EBITDA rule
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- Belgium decides to reduce corporate tax rate from 34% to 25%
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