Belgium - Recent Developments in Thin Capitalization Rules: A Cloud with a Clear Silver Lining
- I. Verlinden; D. Ledure; M. Horemans
- International Transfer Pricing Journal, 2012 (Volume 19), No 6
- 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.