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News |
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Supreme Court Decides on Broad Application of General Anti-Abuse Provision |
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On 10 June 2010 the Supreme Court confirmed the recharacterisation of a management agreement into a (partial) donation. Accordingly, the management fees are (partially) considered as non-deductible for tax purposes. The Supreme Court comes to this conclusion based on a broad application of the general anti-avoidance provision (Art. 344, §1 ITC). |
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14-07-2010 |
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Colophon |
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Ernst & Young
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