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Belgium - Recent Developments in Thin Capitalization Rules: A Cloud with a Clear Silver Lining

Country:
Belgium
Author:
I. Verlinden; D. Ledure; M. Horemans
Issue:
International Transfer Pricing Journal, 2012 (Volume 19), No 6
Published:
26 October 2012
Belgium recently introduced a general thin capitalization rule, which is applicable as from 1 July 2012. This article provides an overview of the new legislation and touches briefly on how the thin capitalization rules in Belgium compare to those in other European countries.
 
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