1. New FYR Macedonia-Belgium tax treaty.
- Author
-
Kostovska, Elena
- Subjects
DOUBLE tax agreements ,CAPITAL levy ,CORPORATE taxes ,TAXATION - Abstract
The article reports on the income and capital tax treaty signed by Former Yugoslav Republic (FYR) Macedonia and Belgium on July 6, 2010, which replaces the 1980 treaty between former Yugoslavia and Belgium. Under the new treaty, provisions of the agreement signed between the two countries will not apply to taxes on income and capital covered by the new treaty. The treat provisions maintain that any site or project located in any of the two countries which lasts for over a year is considered a permanent establishment.
- Published
- 2010