Belgium : Determination of the seat of effective management
The decision of the Court of Appeal of Ghent dated 29 March 2022 (n°2021/AR/46) concerns the interpretation and application of the residence tie-breaker rule of Article 4 (in this case, §3) of the Belgian-Hong Kong DTC of 10 December 2003 (called “Agreement between the Kingdom of Belgium and the Hong Kong Special Administrative Region of the People's Republic of Chinaâ€). As a quick reminder, the tie-breaker rule is a treaty provision that is used in case a taxpayer – individual or legal person – is considered a resident by both contracting states (so-called dual residence1 situation).... Mehr ...
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Dokumenttyp: | bookPart |
Erscheinungsdatum: | 2024 |
Verlag/Hrsg.: |
Linde Verlag
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Sprache: | Englisch |
Permalink: | https://search.fid-benelux.de/Record/base-27377603 |
Datenquelle: | BASE; Originalkatalog |
Powered By: | BASE |
Link(s) : | http://hdl.handle.net/2078.1/287142 |