Traduction de «Impôt sur le revenu de placement » (Français → Anglais) :

investment income tax

Part XII.3 Tax - Tax on Investment Income of Life Insurers

Registered Investment Information Return and Income Tax Return

franked investment income (UK)

property tax [ rates | land tax(UNBIS) ]

capital yields tax | capital-gains tax | tax on distributions | tax on income from transferable securities

personal income tax | individual income tax | personal tax | individual tax

corporate income tax | corporate tax | corporation income tax | corporation tax | profits tax | tax on profits

In May 2015, Belgium notified to the Commission plans to introduce a specific income tax regime for diamond traders to address specific difficulties in the application of the general income tax regime to the sector.

According to Belgium's estimates, the wholesale diamond sector is likely to pay at least €50 million more income tax every year, i.e. to pay more than three times the taxes it used to pay under the normal income tax regime.

The new specific income tax regime for diamond traders in Belgium (the "Diamond Regime") seeks to address this difficulty by introducing a method to calculate the income tax base of diamond traders that does not require the tax administration to review the valuation of diamonds in the traders' accounts.

(2) For the purposes of these Regulations, “deferred profit sharing plan” , “employee benefit plan” , “employee life and health trust” , “employee trust” , “employees profit sharing plan” , “investment corporation” , “mortgage investment corporation” , “mutual fund corporation” , “mutual fund trust” , “non-resident-owned investment corporation” , “registered disability savings plan” , “registered education savings plan” , “registered retirement income fund” , “registered retirement savings plan” , “registered supplementary unemployment benefit plan” , “retirement compensation arrangement” , “TFSA” and “unit trust” have ...[+++]the same meanings as in subsection 248(1) of the Income Tax Act.