De nouveaux régimes attrayants pour les sociétés multinationales
On parle beaucoup ces derniers temps des centres de services ou plus spÈficiquement des "Call center". Qu'en est-il?
Il s'agit d'une nouvelle forme de sociÈtÈ destinÈe ‡ inciter les sociÈtÈs internationales ‡ installer leurs quartiers gÈnÈraux en Belgique.
EntitÈs autonomes faisant partie d'un groupe d'entreprises, les centres de services exerceront exclusivement leurs activitÈs dans le secteur des services, pour et au nom des entreprises appartenant au groupe.
Le rÈgime fiscal de ces centres sera similaire ‡ celui des centres de coordination, en l'occurence une taxation sur base forfaitaire et non sur le rÈsultat comptable.
Le rÈgime attrayant des centres de coordination avait sÈduit bon nombre d'entreprises internationales depuis leur institution. On en dÈnombre actuellement 360 en Belgique. EspÈrons que les "call centers" auront le mÍme succËs.
Mais la concurrence internationale est rude. La Suisse, le Luxembourg, l'Irlande, les Pays-Bas se montrent Ègalement trËs attractifs. Un...
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