The so called "notional interest deduction" (NID) was introduced a couple of years ago to encourage companies to finance themselves with equity instead of debts by allowing companies a "fictional" or "notional" interest deduction on their equity.

De steilste inflatieklim ooit laat zich ook voelen in de Belgische wettelijke interestvoeten.

On 23 July, the Belgian federal government agreed the budget review for 2015 and 2016 and the implementation of the long awaited tax-shift plan.

Covered bonds have played a vital role in the banking sector for many centuries, securing a range of macroprudential features. These features encompass various...

As already mentioned in the preceding newsletter, from a social law point of view, four elements of the General Policy Statement catch the eye: 1) increasing the competitiveness of our enterprises by eliminating the salary gap with our surrounding countries; 2) further increasing the competitiveness of our enterprises by lowering the social charges; 3) increasing job opportunities for younger and elder workers; and 4) stimulating the continued training of the workers.

The European Commission has proposed yesterday a mandatory Transparency Register covering all three main EU institutions – the European Parliament, the Council of the EU and the Commission.

On 15 January 2020 President Donald J. Trump and Chinese Vice Premier Liu He signed a "Phase One" agreement between the United States and China,...

On 28 December 2023, the Belgian government submitted its proposal for a mandatory B2B invoicing scheme.