The Taxation on Dividends in French and Belgian National Law

Ruslan M. Allalyev

Abstract


This article discusses the national legal tax regulation in France and Belgium. The author analyzes the rules of law and special regimes in each country, pays attention to the practical aspects of the avoidance of double taxation and evaluates experience of legislative restatement.

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Literaturhinweise


Castagnede B. Summary of International Taxation. Paris: PUF, 2-nd edition; 2002: 432.

Coppens PF. The company face in the Belgian tax law. Brussels: Larcier; 2004: 335.

Lefebvre F. Practical guide. Paris: Fiscal; 2011: 1530.

Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States, Official Journal L 225, 20/08/1990 - p. 0006 – 0009.

The French General Tax Code. [Internet] Available from: http://www.legifrance.gouv.fr/affichCode.do?cidTexte=LEGITEXT000006069577

The French Commercial Code. [Internet] Available from:

http://www.legifrance.gouv.fr/affichCode.do?cidTexte=LEGITEXT000005634379

The Income Tax Code 92: fiscal year 2014. [Internet] Available from: http://ccff02.minfin.fgov.be/KMWeb/browseCategory.do;jsessionid=xFvnTQgMX56pz1H2NnJhGvbTmbq6v0hvgQv7nhQMxvvrD7vVqc7M!737593035?method=browse¶ms.selectedCategoryId=13518


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