Belgium

Ann Gaublomme (), Maria Panina () and André Schaffers
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Ann Gaublomme: Deloitte
Maria Panina: Deloitte
André Schaffers: Deloitte

A chapter in Intangibles in the World of Transfer Pricing, 2021, pp 391-406 from Springer

Abstract: Abstract The tax law in Belgium does not define an intangible property for tax (transfer pricing) purposes. Intangible property is considered to be part of the intangible (fixed) assets of a company and as such, the definition of intangible fixed assets in Belgian accounting law can be used for reference purposes.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-319-73332-6_24

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DOI: 10.1007/978-3-319-73332-6_24

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