Loyens & Loeff has contributed to the publication of the 2023 edition of The Inward Investment and International Taxation Review. The guide provides a pragmatic overview of the business tax regimes across a variety of jurisdictions.

The publication offers a practical overview of the business tax regimes in key jurisdictions worldwide, with a focus on the implications for international organisations seeking to expand into new markets. It offers topical and current insights on the most pressing tax issues and opportunities, including those relating to fiscal residence rules, business holding structures and cross-border activity.

  • Our experts have contributed to three chapters in the publication: Belgium, Luxembourg and Switzerland. The chapters cover, among other topics:
  • The common forms of business organisation and their tax treatment
  • Direct taxation of businesses
  • Tax residence and fiscal domicile
  • Tax incentives, special regimes and relief that may encourage inward investment
  • Taxation of funding structures

Please download the chapters below.

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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.