By Hakim Boularbah
A few days after publication of the European Commission's recommendation on collective redress mechanisms, the Belgian cabinet adopted the Collective Actions Bill on 5 July 2013.
By Thierry Tilquin
, Paul Geerebaert
This client memo intends to give you a brief overview of the CRD III transposition in Belgium and addresses certain key implementation issues, including questions that various clients have posed to us in the past weeks
By Daniel Garabedian
From January 1 2006 - and for book years ending on December 31 2006 or later - all Belgian companies will be able to benefit from a deduction for risk capital, also referred to as a notional interest deduction.
For tax purposes, every company will be treated as if it had borrowed its own funds at a yearly interest rate equal to that of the 10-year Belgian government bond. The notional interest thus computed will be deductible from the tax base.