in Belgium. (i) the individual income tax (impôt des personnes physiques - personenbelasting); (ii) the corporate income tax (impôt des sociétés - vennootschapsbelasting); (iii) the income tax on legal entities (impôt des personnes xxxxxxx - rechtspersonenbelasting); (iv) the income tax on non-residents (impôt des non-résidents - belasting der niet- verblijfhouders); (v) the special levy assimilated to the individual income tax (cotisation spéciale assimilée à l'impôt des personnes physiques - met de personenbelasting gelijkgestelde bijzondere heffing), including the prepayments, the surcharges on these taxes and prepayments, and the supplements to the individual income tax (hereinafter referred to as "Belgian tax").
Appears in 4 contracts
Samples: Avoidance of Double Taxation Agreement (Dta), Avoidance of Double Taxation Agreement (Dta), Double Taxation Agreement
in Belgium. (i) the individual income tax (impôt l'impot des personnes physiques - personenbelastingphysiques);
(ii) the corporate income tax (impôt l'impot des sociétés - vennootschapsbelastingsocietes);
(iii) the income tax on legal entities (impôt l'impot des personnes xxxxxxx - rechtspersonenbelastingxxxxxxx);
(iv) the income tax on non-residents (impôt l'impot des non-résidents - belasting der niet- verblijfhoudersresidents);
(v) the special levy assimilated prepayments and additional prepayments (les precomptes et complements de precomptes); and
(vi) the surcharges (decimes et centimes additionnels) on any of the taxes referred to in (i) to (v) above including the communal supplement to the individual income tax (cotisation spéciale assimilée à l'impôt taxe communale additionnelle a l'impot des personnes physiques - met de personenbelasting gelijkgestelde bijzondere heffing), including the prepayments, the surcharges on these taxes and prepayments, and the supplements to the individual income tax physiques) (hereinafter referred to as "Belgian tax").
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income
in Belgium. (i) the individual income tax (impôt des personnes physiques - personenbelasting);
(ii) the corporate income tax (impôt des sociétés - vennootschapsbelasting);
(iii) the income tax on legal entities (impôt des personnes xxxxxxx - rechtspersonenbelasting);
(iv) the income tax on non-residents (impôt des non-résidents - belasting der niet- niet-verblijfhouders);
(v) the special levy assimilated to the individual income tax (cotisation spéciale assimilée à l'impôt des personnes physiques - met de personenbelasting gelijkgestelde bijzondere heffing), including the prepayments, the surcharges on these taxes and prepayments, and the supplements to the individual income tax (hereinafter referred to as "Belgian tax").
Appears in 2 contracts
Samples: Double Taxation Agreement, Avoidance of Double Taxation Agreement
in Belgium. (i) the individual income tax (impôt des personnes physiques - physiques/personenbelasting);
(ii) the corporate income tax (impôt des sociétés - sociétés/vennootschapsbelasting);
(iii) the income tax on legal entities (impôt des personnes xxxxxxx - xxxxxxx/rechtspersonenbelasting);
(iv) the income tax on non-residents (impôt des non-résidents - résidents/belasting der niet- verblijfhoudersverblijfshouders);
(v) the special levy assimilated to the individual income tax exceptional and temporary solidarity contribution (cotisation spéciale assimilée à l'impôt des personnes physiques - met la participation exceptionnelle et temporaire de personenbelasting gelijkgestelde bijzondere heffingsolidarité/de uitzonderlijke en tijdelijke solidariteitsbijdrage), ; including the prepayments, the surcharges on these taxes and prepayments, prepayments and the supplements to the individual income tax tax; (hereinafter referred to as "Belgian tax").
Appears in 1 contract
Samples: Income and Capital Tax Treaty
in Belgium. (i) the individual income tax (impôt l'impôt des personnes physiques - de personenbelasting);
(ii) the corporate income tax (impôt l'impôt des sociétés - de vennootschapsbelasting);
(iii) the income tax on legal entities (impôt l'impôt des personnes xxxxxxx - de rechtspersonenbelasting);
(iv) the income tax on non-residents (impôt l'impôt des non-résidents - de belasting der niet- verblijfhoudersvan niet-inwoners);
(v) the special levy assimilated to the individual income tax supplementary crisis contribution (cotisation spéciale assimilée à l'impôt des personnes physiques la contribution complémentaire xx xxxxx - met de personenbelasting gelijkgestelde bijzondere heffingaanvullende crisisbijdrage), ; including the prepayments, prepayments and the surcharges on these taxes and prepayments, and the supplements to the individual income tax (hereinafter referred to as "Belgian tax").
Appears in 1 contract
in Belgium. (i) the individual income tax (impôt l'impôt des personnes physiques - de personenbelasting);
(ii) the corporate income tax (impôt l'impôt des sociétés - de vennootschapsbelasting);
(iii) the income tax on legal entities (impôt l'impôt des personnes xxxxxxx - de rechtspersonenbelasting);
(iv) the income tax on non-residents (impôt l'impôt des non-résidents - de belasting der niet- verblijfhouders);
(v) the special levy assimilated to the individual income tax (la cotisation spéciale assimilée à l'impôt des personnes physiques - de met de personenbelasting gelijkgestelde bijzondere heffing), ; including the prepayments, the surcharges on these taxes and prepayments, and the supplements to the individual income tax (hereinafter referred to as "Belgian tax").
Appears in 1 contract
in Belgium. (i) the individual income tax (impôt des personnes physiques - personenbelasting);
(ii) the corporate income tax (impôt des sociétés - vennootschapsbelasting);
(iii) the income tax on legal entities (impôt des personnes xxxxxxx - rechtspersonenbelasting);
(iv) the income tax on non-residents (impôt des non-résidents - belasting der niet- van de niet-verblijfhouders);
(v) the special levy assimilated to the individual income tax (cotisation spéciale assimilée à l'impôt des personnes physiques - met de personenbelasting gelijkgestelde bijzondere heffing), ; including the prepayments, the surcharges on these taxes and prepayments, and the supplements communal supplement to the individual income tax tax; (hereinafter referred to as "Belgian tax").
Appears in 1 contract