Le gouvernement veut attirer les investisseurs étrangers
Auteur | Pascale Hautfenne |
Fonction | Licenciée en droit (1994) avec grande distinction de l’Université Catholique de Louvain, elle est également licenciée en droit fiscal de l’Université Libre de Bruxelles |
Un arrÍtÈ royal du 21 dÈcembre 2006 (M.B., 29 dÈcembre 2006) a instaurÈ une nouvelle renonciation ‡ la perception du prÈcompte mobilier sur les dividendes qui sont attribuÈs ou mis en paiement ‡ partir du 1er janvier 2007 par une sociÈtÈ belge ‡ sa sociÈtÈ mËre localisÈe dans un Etat avec lequel la Belgique a conclu une convention prÈventive de la double imposition sans restriction quant ‡ líÈchange díinformations.
Cette renonciation níest applicable que si la convention prÈventive conclue avec la Belgique ou tout autre accord prÈvoit líÈchange de renseignements nÈcessaires pour appliquer les dispositions de la lÈgislation nationale des Etats contractants.
La plupart des conventions que la Belgique a signÈes prÈvoient un tel Èchange.
Seules celles signÈes avec certains pays de líex-URSS (TurkmÈnistan, Tadjikistan, Moldavie, Kirghizistan) et avec la Suisse ne prÈvoient pas cet Èchange de renseignements. Pour ce dernier pays, líaccord du 26 octobre entre líUnion europÈenne et la ConfÈdÈration suisse, qui prÈvoit líexonÈration sur base de la Directive europÈenne mËre-filiale moyennant une participation minimale...
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