[en] commentary on a recent judgment of the Belgian Supreme Court, devoting a reversal of jurisprudence, concerning the taxation in Belgium of the income generated by a "real estate company" under French law, subject in France to a regime of "translucency"
Disciplines :
Tax law
Author, co-author :
Richelle, Isabelle ; Université de Liège - ULiège > Département de droit > Droit fiscal
Language :
English
Title :
“Transparent Entities: The Case of the French SCI under the Belgium-French Tax Treaty”
Alternative titles :
[fr] Entités transparentes: le cas de la SCI française sous la convention fiscale franco-belge
