학술논문
International taxation of unlimited liability companies in Belgium
Document Type
Journal Article
Author
Source
I.B.L.J. 1986, 5, 437-465
Subject
Language
English
ISSN
0295-5830
Abstract
Reviews international taxation of unlimited liability companies under Belgian law and double taxation treaties. Examines the provisions relating to: (1) companies resident for tax purposes in Belgium; and (2) companies not resident for tax purposes in Belgium. Analyses the international taxation of unlimited liability companies under double tax treaties, focusing on the Belgium-France Double Tax Treaty.