Belgium: Finance and Banking

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Article
The PSR And PSD3 Move Forward: What The EU's New Payments Framework Means For Regulated Firms
The European Union is implementing its most comprehensive overhaul of payment services regulation since PSD2, merging payment services and electronic money frameworks into a unified system through the new Payment Services Regulation and Third Payment Services Directive. This reform introduces mandatory fraud prevention measures, a harmonized authorization regime, and enhanced open banking requirements that will fundamentally reshape compliance obligations for financial institutions across the EEA.
European Union Finance
PL
PwC Legal Germany
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Article
The PSR And PSD3 Move Forward: What The EU's New Payments Framework Means For Regulated Firms
The European Union is implementing its most comprehensive overhaul of payment services regulation since PSD2, merging payment services and electronic money frameworks into a unified system through the new Payment Services Regulation and Third Payment Services Directive. This reform introduces mandatory fraud prevention measures, a harmonized authorization regime, and enhanced open banking requirements that will fundamentally reshape compliance obligations for financial institutions across the EEA.
European Union Finance
PL
PwC Legal Germany
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Article
Notional Interest Deduction Rebalances Equity and Borrowings
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.
Belgium Tax
L
Liedekerke
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