Corporate tax alert (12/07/2013)

‘Tate & Lyle’ circular published

Further to Belgium’s conviction in ECJ case C-384/11 (‘Tate & Lyle’) of 12 July 2012, the Belgian tax authorities issued a circular dated 28 June 2013 dealing with refunds of withholding tax on Belgian source dividends to non-resident entities subject to a foreign corporate income tax regime (“foreign companies”).

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‘Tate & Lyle’ circular published