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Belgium - The Belgian Patent Income Deduction

Country:
Belgium
Author:
E. Warson; R. Claes
Issue:
European Taxation, 2010 (Volume 50), No 7
Published:
8 June 2010
This note updates an article on the Belgian patent income deduction published in European Taxation 2/2008. In particular, the authors comment on recent clarifications of the main conditions for application of the PID contained in the Frequently Asked Questions published by the Belgian tax authoritiesand on the advance rulings of the Belgian ruling commission regarding this regime.
 
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