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Belgium - Tax Shelter Regime for Start-Ups: Finally Up and Running

Country:
Belgium
Author:
T. Goemaere; F. Hoogendijk
Issue:
European Taxation, 2017 (Volume 57), No 2/3
Published:
18 January 2017
This note discusses recent developments regarding the tax shelter for start-ups, which, although enacted more than a year ago, remained dead letter until the recent enactment of the Bill on Various Provisions of 5 October 2016.
 
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