With the introduction of the notional interest deduction in 2005 and the patent income deduction in 2007, Belgium increased its attractiveness as a prime location for companies involved in R&D activities and in the exploitation of patents. Eric Warson and Koen Van Ende, of KPMG Brussels go through the tax opportunities Belgium has to offer when it comes to R&D
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The proposed Block TP Assessment could provide taxpayers with long-term arm’s-length price certainty and reduce admin headaches, Sanjay Sanghvi of Khaitan & Co writes
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