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
- 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!