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Rate㧔%㧕

Country

2003.1.1

2004.1.1

2005.1.1

2006.1.1

2007.1.1

2008.1.1

1 Austria

34

34

25

25

25

25

2 Belgium

33.99

33.99

33.99

33.99

33.99

33.99

15

15

10

10

3 Bulgaria
4 Cyprus

15

15

10

10

10

10

5 Czech Republic

31

28

26

24

24

21

6 Denmark

30

30

28

28

28

25

24

23

22

21

7 Estonia
8 Finland

29

29

26

26

26

26

9 France

34.33

34.33

33.83

33.33

33.33

33.33

10 Germany

39.58

38.29

38.31

38.34

38.36

29.51

11 Greece

35

35

32

29

25

25

12 Hungary

18

16

16

16

16

16

13 Ireland

12.5

12.5

12.5

12.5

12.5

12.5

14 Italy

38.25

37.25

37.25

37.25

37.25

31.4

15 Latvia

15

15

15

15

16 Lithuania

15

15

15

15

30.38

29.63

29.63

29.63

17 Luxembourg

30.38

30.38

18 Malta
19 Netherlands

35
34.5

34.5

31.5

29.6

25.5

25.5

20 Poland

27

19

19

19

19

19

21 Portugal

33

27.5

27.5

27.5

25

25

22 Romania

25

25

16

16

16

16

23 Slovak Republic

25

19

19

19

19

19

24 Slovenia

25

25

25

25

23

22

25 Spain

35

35

35

35

32.5

30

26 Sweden

28

28

28

28

28

28

27 United

30

30

30

30

30

28

Kingdom
KPMG's Corporate Tax Rate Surveyࠃࠅ ᛮ☴㧖5

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xAustria (A)Kammer der Wirtschaftstreuhänder
x

Belgium (B)Institut des Experts-Comptables / Instituut van de Accountants en de Belastingconsulentenx

Bulgaria (BG) - CFE Observer

BG Bulgaria - Bulgarian Chamber of Tax Advisorsx

Croatia (HR) - CFE Observer

Udruga Poreznih Savjetnika / Association of Tax Professionalsx

Czech Republic (CZ)

Komora Danovych Poradcu CRxDenmark (DK)Foreningen af Skatteradgivere i Danmarkx

Finland (FIN)

Suomen verokonsultit SVK ry - Suomen Veroasiantuntijat ry - CFE Observer

 

x

France (F)Institut des Avocats Conseils Fiscaux (IACF) - Union Professionnelle des Sociétésd’Avocats (UPSA)x

Germany (D)D Germany - Bundessteuerberaterkammer - Bundesverband der Steuerberater e.V.Deutscher Steuerberaterverband
x

Ireland (IRE)

The Irish Taxation Institute (ITI)x

Italy (I)

Associazione Nazionale Tributaristi Italiani (A.N.T.I)
x

Latvia (LV)

Latvijas Nodoklu Konsultantu AsociacijaxLuxembourg (L)Ordre des Experts-Comptables (OEC)x

Malta (M)The Malta Institute of Taxation (MIT)x

Poland (PL)Krajowa Izba Doradców Podatkowych (KIDP)
 

x

Portugal (P)Associação Portuguesa de Consultores Fiscaisx

Slovak Republic (SK)Slovenská komora danových poradcov (SKDP)x

Slovenia (SL)Drustvo Davenih Svetovalcev Slovenije (DDSS)x

Spain (E)

Asociación Española de Asesores Fiscales (AEDAF) - Registro de Economistas deAsesores Fiscales (REAF)x

Switzerland (CH)La Chambre Fiduciaire / Treuhand-Kammer Schweizerische Kammer der Wirtschaftsprüfer,
Steuer- und Treuhandexpertenx

The Netherlands (NL)De Nederlandse Federatie van Belastingadviseurs (NFB) - De Nederlandse Orde vanBelastingadviseurs (NOB)x

United Kingdom (UK)The Chartered Institute of Taxation (CIOT) - Tax Faculty / Institute ofChartered Accountants in England and Wales 㧙 CFE Guidelines 㧙

Professional qualifications and ethics of tax advisers in Europe
Approved on September 13th, 1991 by the General Assembly of the Confédération Fiscale
Européenne in Zurich and revised in accordance with the decision of the Council on 29th April
2005 in Brussels.

Preamble
Taxation, in its many forms, is a significant consideration in the conduct of business operations
and in the financial affairs of most individuals. The provision of sound, practical and relevant
tax advice to business enterprises and individuals is an important factor in developing andpreserving their financial wellbeing and future security.
Tax advice includes the preparation and submission of tax returns and supporting statements,
the provision of advice and opinions on tax planning, the representation and defence of
taxpayers before administrative authorities and tribunals and the provision of other tax advice
and related services. The definition of tax advice can be narrower or broader depending on
national regulations.
The interest of such taxpayers and the Revenue Authorities require that those who provide
professional tax advice for a fee are professionally qualified, act independently, assume
personal responsibility for their actions, preserve confidentiality in regard to their clients’affairs and act in the best interest of their clients.

Basic principles
In furtherance of the above requirements, the CFE seeks to establish the liberal profession of"tax adviser" within Europe which is fully recognised, both at Government and public level.
Such a recognised and strongly structured profession will provide the best protection for
taxpayers, tax advisers in the pursuit of their profession and the general public in preserving therule of law.
The CFE seeks to strengthen the rights of taxpayers and to eliminate, in so far as possible,
obstacles which stand in the way of international cooperation and trade.
The CFE as the association of organisations of tax advisers from European countries therefore
 recommends that its Member organisations apply the principles set forth in the following
paragraphs. The CFE further recommends that in protecting the interests of taxpayers and in
improving the relationship with and the standards of reporting to Revenue Authorities, thenational governments in Europe should require the application of similar principles from allwhom they permit to render tax advice.

Conditions of admission to Member organisations
1.

The Member Organisations of the CFE will ensure that only individuals who satisfy thefollowing conditions are admitted to the Member organisations, i.e. an individual should:a)have undertaken appropriate theoretical training at university degree level or its
equivalent;b)have practical experience of at least three years as a trainee in tax matters;c)have passed an examination held by the State or an educational establishment
which is recognised by the State, or a Member organisation covering theoreticaland practical tax knowledge.

Exceptions to the above conditions may be granted by Member organizations provided suchexceptions do not reduce the standards of training set forth in such paragraphs.
2.

The examination should be based on national law as modified by European Community
legislation and should preferably cover the following subjects:a)

tax law (in particular relating to taxes on income, wealth and value added)b)business economics

c)principles of accountancyd)business related law

e)tax procedures (including appearance before the tax administration and tax courts)f)professional responsibilities and ethics

3. Before any individual is admitted, that individual shall be required to complete and sign an undertaking in writing confirming that he or she will abide by the code of conduct and ethics
applicable to the profession.

Professional conduct
A tax adviser is expected to conduct himself at all times in a manner consistent with theprinciples governing the profession and of the organisation to which he belongs. The following
principles apply in particular in the practice of the profession:
1.

Independence
While carrying out his duties, the tax adviser should always have complete moral,
intellectual and professional independence. This applies both to the representation of aclient’s interests and to the settlement of conflicting interests as between the tax adviser,
the client, the Revenue Authorities and any other interested parties.

2.

a) Personal responsibility
The tax adviser carries out his professional activity under his own responsibility. He is
responsible for his own work and that carried out by those in his employ.
If tax advice is rendered through a company, the company must be responsibly directedby qualified tax advisers and control of the company must be held by qualified tax
advisers. If tax advice is rendered through a company which also renders otherprofessional services, one or more qualified tax advisers should have specificresponsibility for the tax advice.
b) Personal liability
The tax adviser's risk of liability for damages in respect of professional negligence orarising from any other legally inforceable claim of a similar nature should be covered byadequate professional indemnity insurance.

3.

Care and conscientiousness
While practising his profession, the tax adviser must have due regard to legal
requirements as well as these of his profession.
This principle calls for independence in all professional dealings and in particular the
exercise of objectivity when judging the facts of a case.
Similarly great care should be taken with entrusted money and assets which should bemaintained separately from the tax adviser's own funds.
Before accepting an appointment, the tax adviser should examine carefully andthoroughly whether he is in a position to carry out the engagement with due regard to his obligations and his competence.
4.

Confidentiality
The duty to observe confidentiality applies to all information with which the adviser is
entrusted by his client or which is brought to his knowledge during or at any time after
the carrying out of his assignment. The same rules of confidentiality should be imposedon employees. This duty to observe confidentiality precludes the unauthorized use of
professional or business secrets.

5.

Compatible and incompatible activities
The tax adviser should undertake only such activities which are permissible andcompatible with his profession and which do not endanger observance of his professional
obligations.

6.

Publicity
Tax advisers are permitted to provide technical information about their professional
activities; it should be truthful and accurate.

7.

Relations with colleagues
The tax adviser must promote good relations with other members of the profession. Thisapplies in particular when handling the affairs of a client jointly with another tax adviser,or following a transfer of responsibility.

8.

Fees
The client should be entitled to be informed of the basis of calculation of fees before
taking on an engagement. The tax adviser's fee should have regard to his degree of
responsibility and the nature and importance of the work and time devoted to it.

9.

Disciplinary sanctions
The Code of Conduct developed by each Member organisation shall be enforceable on
the members of the organisation by application of disciplinary sanctions, which shall
include a power of exclusion.

10.

Post qualification education
The professional tax organisations shall encourage members to maintain their skills andtechnical knowledge after qualification and shall provide or arrange facilities for thecontinuation of such professional education.

 

ScopeThese guidelines are advisory and Member organisations should review their own professionalrules accordingly. Adherence to these principles does not remove the obligation to observe
appropriate national legal or professional provisions. While practising in a foreign country theprovisions applicable to the practice of the profession in that country shall be respected.
The requirements specified in "Conditions of admission to Member organisations" shall notaffect the status of individuals who are members of the Member organisations and wereadmitted under the conditions for admission to membership prior the time these guidelines
became operative.

04.2005 



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ฦ࿾ၞ䈱․ ᓽ࿾ၞฬ䊑䊥䊠䉾䉶䊦㚂ㇺ ࿤࿾ၞ

㕙Ⓧ㩿䌫䋛㪀
㪈㪍㪉

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ᄬᬺ ₸

㪈㪇㪊ਁੱ

㪈㪐㪅㪉㪇㩼ડᬺ ᢙ㪐ਁ␠৻ ੱᒰ䈢䉍䈱㪞㪛㪧⸒⺆㪌㪍㪃㪈㪇㪋䊡䊷䊨㩷㩷੽⺆䊶⯗ ⺆

䊐䊤䊮䉻䊷䉴࿾ၞ㪈㪊㪃㪌㪉㪈

㪍㪈㪉ਁੱ

㪎㪅㪋㪇㩼

㪉㪏ਁ␠

㪉㪏㪃㪉㪋㪈䊡䊷䊨㩷㩷

⯗⺆

䊪䊨䊮࿾ၞ

㪈㪍㪃㪏㪋㪌

㪊㪋㪋ਁੱ㪈㪍㪅㪌㪇㩼

㪈㪈ਁ␠㪉㪇㪃㪍㪎㪇䊡䊷䊨㩷㩷੽⺆䋨䊶⁛⺆䋩

䊔䊦䉩䊷ో ૕㪊㪇㪃㪌㪉㪏

㪈㪃㪇㪌㪏ਁੱ

㪈㪊㪅㪏㪇㩼

㪋㪏ਁ␠㪬㪪䋥㪊㪎㪃㪉㪈㪋㩷㩷⯗⺆䊶੽ ⺆䊶⁛⺆㶎㪉㪇㪇㪎ᐕ㪈᦬⃻࿷䇭䋨ᵈ䋩䊪䊨䊮࿾ၞ䈮䈲䊄䉟䉿⺆౒ห૕䉕฽䉃䇭䇭಴ᚲ䋺䊔䊦䉩䊷ㅪ ㇌᡽ᐭ⚻ᷣ⋭㶎৻ੱᒰ䈢䉍䈱㪞㪛㪧಴ ᚲ䋺㪠㪤㪝

ਥⷐㇺᏒ
ㇺᏒฬ

ੱญ䋨ੱ䋩

⴫⸥

࿾ၞ

䊑䊥䊠䉾䉶䊦䋨㚂ㇺ䋩㪙㫉㫌㫏㪼㫃㫃㪼㫊㩿੽ 㪀㪆㪙㫉㫌㫊㫊㪼㫃㩿⯗ 㪀㪈㪃㪇㪊㪈㪃㪉㪈㪌䊑䊥䊠䉾䉶䊦㚂ㇺ࿤࿾ ၞ䉝䊮䊃䊪䊷䊒

㪘㫅㫋㫎㪼㫉㫇㪼㫅㩿⯗㪀㪆㪘㫅㫍㪼㫉㫊㩿੽㪀㪋㪍㪍㪃㪉㪇㪊

䊐䊤䊮䉻䊷䉴࿾ၞ䉭䊮䊃㪞㪼㫅㫋㩿⯗㪀㪆㪞 㪸㫅㪻㩿੽㪀㪉㪊㪌㪃㪈㪋㪊

䊐䊤䊮䉻䊷䉴࿾ၞ䊑䊥䊠䊷䉳䊠

㪙㫉㫌㪾㪾㪼㩿⯗㪀㪆㪙㫉㫌㪾㪼㫊㩿੽㪀㪈㪈㪍㪃㪐㪏㪉

䊐䊤䊮䉻䊷䉴࿾ၞ䊦䊷䊯䉜䊮㪣㪼㫌㫍㪼㫅㩿⯗㪀㪆㪣㫆㫌㫍㪸㫀㫅㩿੽㪀㪐㪈㪃㪐㪋㪉

䊐䊤䊮䉻䊷䉴࿾ၞ䉲䊞䊦䊦 䊨䊪

㪚㪿㪸㫉 㫃㪼㫉㫆㫀㩿੽ 㪀㪉㪇㪈㪃㪌㪌㪇䊪䊨䊮࿾ၞ䊥䉣 䊷䉳䊠

㪣㫀㬞㪾㪼㩿੽㪀㪆㪣㫌㫀㫂㩿⯗㪀㪈㪏㪏㪃㪐㪇㪎

䊪䊨䊮࿾ၞ

䊅䊚䊠䊷䊦

㪥㪸㫄㫌㫉㩿੽㪀㪆㪥㪸㫄㪼㫅㩿⯗㪀㪈㪇㪎㪃㪍㪌㪊

䊪䊨䊮࿾ၞ

䊝䊮䉴

㪤㫆㫅㫊㩿੽㪀㪆㪙㪼㫉 㪾㪼㫅㩿⯗㪀㪐㪈㪃㪈㪐㪍

䊪䊨䊮࿾ၞ㶎㪉㪇㪇㪎ᐕ㪈᦬⃻࿷䇭䇭಴ᚲ 䋺䊔䊦䉩䊷ㅪ㇌᡽ᐭ⚻ᷣ⋭± ²³´±

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䊔䊦䉩䊷䈱⾏ᤃ䋨㪉䋩䊔䊦䉩䊷䈱ਥⷐ࿖䊶࿾ၞ೎ャ಴౉䋼ㅢ㑐䊔䊷䉴䋾䋨න૏䋺㪈㪇㪇ਁ䊡䊷䊨䇮䋦䋩ャ಴䋨㪝㪦㪙㪀

᰷Ꮊ
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㪉㪃㪏㪈㪋

㪈㪅㪉㩼

㪈㪊㪅㪊㩼

㪉㪃㪌㪐㪎

㪊㪃㪐㪐㪎

㪈㪅㪎㩼

㪌㪊㪅㪐㩼

䊃䊦䉮

㪉㪃㪌㪈㪌

㪉㪃㪍㪍㪌

㪈㪅㪈㩼

㪌㪅㪐㩼

㪈㪃㪋㪉㪏

㪈㪃㪍㪐㪇

㪇㪅㪎㩼

㪈㪏㪅㪋㩼

㪈㪊㪃㪇㪐㪈

㪈㪊㪃㪏㪌㪌㪌㪅㪐㩼㪌㪅㪏㩼㪈㪌㪃㪉㪊㪉

㪈㪎㪃㪊㪈㪇

㪎㪅㪋㩼

㪈㪊㪅㪎㩼

☨࿖

㪐㪃㪋㪈㪐

㪐㪃㪐㪊㪉

㪋㪅㪉㩼

㪌㪅㪌㩼

㪈㪇㪃㪈㪏㪉

㪈㪇㪃㪏㪍㪈

㪋㪅㪍㩼

㪍㪅㪎㩼

䊑䊤䉳䊦

㪈㪃㪇㪈㪋

㪈㪃㪈㪉㪎

㪇㪅㪌㩼

㪈㪈㪅㪈㩼

㪈㪃㪍㪇㪐

㪉㪃㪇㪍㪊

㪇㪅㪐㩼

㪉㪏㪅㪊㩼

䉝䉳䉝䋨ਛ᧲฽䉃䋩㪉㪇㪃㪇㪐㪉

㪉㪈㪃㪌㪍㪇㪐㪅㪉㩼㪎㪅㪊㩼㪉㪊㪃㪐㪐㪈

㪉㪌㪃㪐㪏㪈

㪈㪈㪅㪈㩼

㪏㪅㪊㩼

䉟䊮䊄

㪋㪃㪌㪉㪉

㪌㪃㪈㪌㪍

㪉㪅㪉㩼

㪈㪋㪅㪇㩼

㪉㪃㪉㪍㪇

㪉㪃㪋㪏㪋

㪈㪅㪈㩼

㪐㪅㪐㩼

ਛ࿖

㪉㪃㪍㪉㪍

㪉㪃㪏㪋㪊

㪈㪅㪉㩼

㪏㪅㪉㩼

㪌㪃㪐㪏㪐

㪍㪃㪏㪐㪊

㪊㪅㪇㩼

㪈㪌㪅㪈㩼

㪇㪅㪐㩼

㪈㪋㪅㪋㩼

☨Ꮊ

䉟䉴䊤䉣䊦

㪉㪃㪌㪇㪉

㪉㪃㪏㪈㪌

㪈㪅㪉㩼

㪈㪉㪅㪌㩼

㪈㪃㪏㪋㪋

㪉㪃㪈㪈㪇

㚅᷼

㪈㪃㪏㪍㪋

㪈㪃㪏㪐㪏

㪇㪅㪏㩼

㪈㪅㪏㩼

㪍㪏㪉

㪌㪐㪐

ᣣᧄ

㪈㪃㪌㪌㪌

㪈㪃㪌㪉㪐

㪇㪅㪎㩼

䂦㪈㪅㪎㩼

㪌㪃㪊㪐㪇

㪌㪃㪈㪉㪏

㪉㪅㪉㩼

䂦㪋㪅㪐㩼

㖧࿖

㪎㪊㪋

㪏㪍㪈

㪇㪅㪋㩼

㪈㪎㪅㪊㩼

㪈㪃㪊㪐㪍

㪈㪃㪎㪎㪌

㪇㪅㪏㩼

㪉㪎㪅㪉㩼

㪈㪃㪇㪌㪇

㪈㪃㪇㪏㪋

㪇㪅㪌㩼

㪊㪅㪉㩼

㪈㪃㪈㪊㪎

㪈㪃㪉㪇㪉

㪇㪅㪌㩼

㪌㪅㪎㩼

㪏㪍㪇

㪐㪇㪍

㪇㪅㪋㩼

㪌㪅㪋㩼

㪍㪐㪌

㪎㪈㪈

㪇㪅㪊㩼

㪉㪅㪉㩼

㪋㪃㪎㪈㪊

㪌㪃㪈㪊㪈

㪉㪅㪉㩼

㪏㪅㪐㩼

㪋㪃㪌㪐㪉

㪋㪃㪈㪋㪈

㪈㪅㪏㩼

䂦㪐㪅㪏㩼

ᄢᵗᎺ
䉥䊷䉴䊃䊤䊥䉝
䉝䊐䊥䉦ධ䉝䊐䊥䉦౒๺࿖
ว⸘䋨䈠䈱ઁ฽䉃䋩㪇㪅㪊㩼 䂦㪈㪉㪅㪈㩼

㪏㪌㪌

㪏㪎㪏

㪇㪅㪉㩼

㪉㪅㪎㩼

㪈㪃㪈㪇㪐

㪈㪃㪋㪍㪇

㪇㪅㪍㩼

㪊㪈㪅㪍㩼

㪉㪉㪊㪃㪈㪏㪍

㪉㪊㪌㪃㪋㪊㪍

㪈㪇㪇㪅㪇㩼

㪌㪅㪌㩼㪉㪉㪇㪃㪈㪐㪌

㪉㪊㪊㪃㪏㪊㪊

㪈㪇㪇㪅㪇㩼

㪍㪅㪉㩼㪲಴ᚲ㪴䊔䊦䉩䊷࿖┙㌁ⴕ 

䊔䊦䉩䊷䈱ኻᣣ⾏ᤃ䊔䊦䉩䊷䈱ኻᣣਥⷐ໡ຠ೎ャ಴౉ャ಴䋨㪝㪦㪙㪀

ャ౉䋨㪚㪠㪝㪀

㪉㪇㪇㪎ᐕ

㪉㪇㪇㪍ᐕ

㪉㪇㪇㪎ᐕ

㪉㪇㪇㪍ᐕ

㊄㗵

㊄㗵

᭴ᚑᲧ ኻ೨ᐕᲧ

㊄㗵㊄㗵⥄േゞ䊶หㇱຠ㪈㪏㪉㪃㪍㪍㪊㪅㪌㪏㪉㪉㪉㪃㪊㪌㪐㪅㪊㪐㪈㪋㪅㪌㩼㪉㪈㪅㪎㩼 㪉㪃㪊㪋㪇㪃㪐㪎㪊㪅㪈㪊 㪈㪃㪐㪍㪌㪃㪏㪍㪌㪅㪋㪊᭴ᚑᲧ ኻ೨ᐕᲧ
㪊㪏㪅㪊㩼䂦㪈㪍㪅㪇㩼

ක⮎ຠ㪉㪈㪇㪃㪌㪌㪐㪅㪉㪊㪉㪇㪋㪃㪏㪐㪉㪅㪌㪌

㪈㪊㪅㪋㩼

䂦㪉㪅㪎㩼

㪇㪅㪐㩼

䂦㪍㪌㪅㪎㩼

⾆⍹䊶⾆㊄ዻຠ

㪉㪇㪈㪃㪈㪉㪐㪅㪉㪋㪈㪍㪊㪃㪇㪏㪋㪅㪈㪏

㪈㪇㪅㪎㩼

㪉㪍㪅㪏㩼

ᯏ᪾䊶หㇱຠ㪃䊗䉟䊤䊷㪃ේሶἹ㪐㪋㪃㪉㪐㪈㪅㪋㪎㪏㪍㪃㪍㪇㪇㪅㪏㪊㪌㪅㪎㩼䊒䊤䉴䉼䉾䉪⵾ຠ㪏㪏㪃㪋㪈㪌㪅㪉㪍㪏㪋㪃㪌㪐㪎㪅㪍㪎᦭ᯏൻቇຠ㪎㪌㪃㪌㪉㪉㪅㪎㪎㪈㪊㪇㪃㪋㪍㪎㪅㪉㪊㪋㪋㪃㪎㪊㪌㪅㪇㪉䂦㪈㪏㪅㪐㩼

㪉㪊㪃㪍㪈㪋㪅㪍㪈㪉㪐㪃㪐㪋㪐㪅㪏㪎

㪇㪅㪍㩼

䂦㪏㪅㪉㩼

㪏㪍㪐㪃㪉㪐㪉㪅㪊㪏 㪈㪃㪇㪋㪈㪃㪎㪐㪐㪅㪍㪌

㪉㪇㪅㪊㩼

㪈㪐㪅㪏㩼

㪌㪅㪌㩼

䂦㪋㪅㪊㩼

㪈㪎㪈㪃㪊㪊㪈㪅㪍㪏㪈㪍㪇㪃㪎㪇㪌㪅㪐㪍

㪊㪅㪈㩼

䂦㪍㪅㪉㩼

㪎㪐㪃㪌㪎㪋㪅㪐㪎

㪌㪅㪉㩼

㪌㪅㪋㩼

㪉㪊㪊㪃㪈㪋㪇㪅㪎㪈㪉㪎㪏㪃㪍㪋㪏㪅㪉㪋

㪌㪅㪋㩼

㪈㪐㪅㪌㩼
䂦㪈㪇㪅㪈㩼

㔚ᯏᯏེ䊶หㇱຠ㪏㪌㪃㪏㪎㪇㪅㪈㪉㪍㪌㪃㪋㪍㪐㪅㪏㪈㪋㪅㪊㩼䂦㪉㪊㪅㪏㩼

㪌㪈㪇㪃㪌㪈㪈㪅㪐㪊㪋㪌㪐㪃㪇㪎㪉㪅㪇㪌㪐㪅㪇㩼శቇᯏེ䊶ක≮ᯏེ㪊㪋㪃㪊㪎㪌㪅㪊㪉㪋㪌㪃㪐㪋㪇㪅㪍㪏

㪊㪅㪇㩼

㪊㪊㪅㪍㩼

㪉㪋㪏㪃㪎㪏㪏㪅㪍㪉㪉㪈㪌㪃㪌㪍㪉㪅㪈㪋㪋㪅㪉㩼䂦㪈㪊㪅㪋㩼

ේ⍹䇮㋕䈒䈝䇮Ἧ㪊㪈㪃㪏㪏㪋㪅㪐㪎㪋㪌㪃㪎㪈㪇㪅㪉㪈

㪊㪅㪇㩼

㪋㪊㪅㪋㩼

㪏㪊㪅㪐㪇

㪈㪃㪎㪋㪊㪅㪊㪏

㪇㪅㪇㩼㪈㪐㪎㪎㪅㪐㩼

౮⌀䊶ᤋ↹㑐ㅪ⵾ຠ㪌㪇㪃㪌㪍㪍㪅㪎㪊㪋㪊㪃㪇㪌㪋㪅㪍㪌㪉㪅㪏㩼䂦㪈㪋㪅㪐㩼

㪌㪈㪃㪇㪍㪍㪅㪇㪌㪋㪉㪃㪌㪇㪊㪅㪐㪊㪇㪅㪏㩼䂦㪈㪍㪅㪏㩼

ടᎿ㘩ຠ㪋㪇㪃㪏㪋㪏㪅㪉㪏㪊㪐㪃㪋㪈㪏㪅㪋㪋

㪉㪅㪍㩼

䂦㪊㪅㪌㩼

㪎㪎㪎㪅㪊㪉

㪊㪌㪎㪅㪏㪊

㪇㪅㪇㩼䂦㪌㪋㪅㪇㩼

䉼䊢䉮䊧䊷䊃⵾ຠ㪊㪍㪃㪋㪈㪎㪅㪋㪎㪊㪎㪃㪇㪐㪊㪅㪍㪈

㪉㪅㪋㩼

㪈㪅㪐㩼

㪌㪋㪌㪅㪉㪋

㪋㪈㪇㪅㪍㪐

㪇㪅㪇㩼䂦㪉㪋㪅㪎㩼

㊄ዻ⵾ຠ㪈㪏㪃㪊㪏㪇㪅㪊㪇㪊㪉㪃㪍㪈㪇㪅㪈㪎

㪉㪅㪈㩼

㪎㪎㪅㪋㩼

㪉㪐㪃㪍㪊㪏㪅㪎㪊㪊㪇㪃㪈㪇㪋㪅㪌㪇

㪇㪅㪍㩼

㪈㪅㪍㩼
㪋㪌㪅㪋㩼

ඬ㊄ዻ㩿㌃䊶䈜䈝㪀㪃䉰䊷䊜䉾䊃㪉㪊㪃㪊㪉㪉㪅㪎㪐㪉㪍㪃㪈㪎㪊㪅㪉㪈

㪈㪅㪎㩼

㪈㪉㪅㪉㩼

㪋㪃㪌㪉㪋㪅㪋㪊

㪍㪃㪌㪎㪍㪅㪌㪈

㪇㪅㪈㩼䈠䈱ઁൻቇຠ

㪉㪏㪃㪈㪋㪉㪅㪌㪈㪉㪋㪃㪉㪍㪊㪅㪍㪊㪈㪅㪍㩼䂦㪈㪊㪅㪏㩼

㪌㪈㪃㪋㪈㪋㪅㪉㪉㪍㪎㪃㪍㪋㪋㪅㪍㪊

㪈㪅㪊㩼

㪊㪈㪅㪍㩼

㋕㍑

㪈㪏㪃㪎㪎㪍㪅㪉㪊㪉㪈㪃㪇㪎㪋㪅㪊㪍

㪈㪅㪋㩼

㪈㪉㪅㪉㩼

㪉㪎㪃㪈㪇㪎㪅㪍㪎㪉㪍㪃㪈㪊㪈㪅㪏㪍

㪇㪅㪌㩼

䂦㪊㪅㪍㩼

䉯䊛⵾ຠ

㪋㪈㪃㪌㪐㪎㪅㪋㪏㪈㪋㪃㪎㪇㪇㪅㪍㪐㪈㪅㪇㩼䂦㪍㪋㪅㪎㩼

㪉㪐㪇㪃㪌㪋㪋㪅㪉㪏㪊㪌㪊㪃㪏㪇㪈㪅㪎㪌

㪍㪅㪐㩼

㪉㪈㪅㪏㩼

㘶ᢱ

㪊㪎㪃㪉㪌㪇㪅㪌㪌㪈㪉㪃㪋㪌㪉㪅㪎㪇㪇㪅㪏㩼䂦㪍㪍㪅㪍㩼

㪉㪌㪍㪅㪋㪊

㪈㪏㪌㪅㪐㪌

㪇㪅㪇㩼䂦㪉㪎㪅㪌㩼

㋶‛ᕈΆᢱ䊶ห⵾ຠ╬㪌㪃㪍㪏㪊㪅㪐㪈

㪌㪃㪍㪈㪊㪅㪎㪊

㪇㪅㪋㩼

䂦㪈㪅㪉㩼

㪈㪌㪉㪃㪋㪋㪊㪅㪋㪐㪈㪍㪌㪃㪎㪉㪊㪅㪊㪋

㪊㪅㪉㩼

㪏㪅㪎㩼

䉧䊤䉴

㪌㪃㪎㪋㪍㪅㪍㪉

㪊㪃㪎㪍㪐㪅㪎㪉

㪇㪅㪉㩼䂦㪊㪋㪅㪋㩼

㪉㪎㪃㪌㪎㪇㪅㪇㪐㪈㪐㪃㪈㪎㪐㪅㪐㪊㪇㪅㪋㩼䂦㪊㪇㪅㪋㩼

㪋㪉㪐㪅㪈㪐

㪊㪐㪇㪅㪋㪍

㪇㪅㪇㩼

䂦㪐㪅㪇㩼

㪌㪐㪃㪍㪐㪍㪅㪍㪈㪌㪊㪃㪊㪈㪐㪅㪐㪇㪈㪅㪇㩼䂦㪈㪇㪅㪎㩼

㪈㪃㪌㪌㪋㪃㪋㪌㪍㪅㪏㪋 㪈㪃㪌㪉㪏㪃㪍㪇㪍㪅㪇㪉㪈㪇㪇㪅㪇㩼

䂦㪈㪅㪎㩼 㪌㪃㪊㪏㪐㪃㪐㪎㪎㪅㪐㪇 㪌㪃㪈㪉㪏㪃㪇㪊㪍㪅㪋㪊㪈㪇㪇㪅㪇㩼

䂦㪋㪅㪐㩼ᭉེ䊶หㇱຠ
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Corp. Income tax(Worldwide income)

Personal Income tax(Belgian source income)

Legal Entities (NonProfit-Making)

Legal Entities Incometax (Worldwide
income)Corp. Income tax(Belgian source income) 

Non-Resident

Legal Entities
Income tax (Belgiansource income)



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ߺߥߒਇേ↥ᚲᓧ㨎 ⚊⒢⠪ߩ⥄ቛએᄖߩ↪ㅜߢ૶↪㧔଀:೎⨿㧕ߺߥߒਇേ↥ᚲᓧߩ㧠㧜㧑Ⴧ㨏 ੐ᬺ↪ߦ૶↪

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୚ߩ 2/3 ࠍ⿥߃ߡ޿ߥ޿ߎߣ  㨒ߦឝߍࠆᴺੱએᄖߩᴺੱ߳ߩ⾉ઃ̆⚐⾓⾉ᢱ෼౉ߪ‫ߒߥߺޔ‬ਇേ↥ᚲᓧߩ㧠㧜㧑એਅߢߥ޿ߎߣ㨒 ળ␠ࠍ㒰޿ߚᴺੱ߳ߩ⾉ઃߢ‫ࠄ߬ߞ߽ޔ‬ߺߥߒਇേ↥ᚲᓧߩ㧠㧜㧑Ⴧ ዬ૑ࠍ⋡⊛ߣߒߚ⥄ὼੱ߳ߩ⾉ઃࠍⴕ߁ ⋡⊛ߩ⾉ઃ



 



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ҋ Question Ҍ(1) Can I consider NID complies with EU regulation according?
(2) Is there a possibility that NID goes against ECJ ruling?
(3) Is there a possibility in the future that NID is sued by EC nations?
(4) Please email me the article of EU regulation on NID along with the article number.
(5) Please email me an official NID format for my information.
(6) As a rule, you separate concepts for “Profit & Loss” and “Capital”. However,
NID oversteps the underlying principles
and maintains neutral tax system. What is the goal of that?
and please show me a theory about accounting and tax of that ?
(7) Is there a possibility that OECD recommends NID to improve on ” Bad Competitionof Tax ”?
(8) What do you think of CCCTB? Is it acceptable or not?

(in connection with NID)ҋ Answer ҌI can give you now an answer to your question about Notional InterestDeduction.
Notional Interest Deduction (NID)ߦߟ޿ߡߩ⾆ᣇߩ⾰໧ߦኻߒߡ‫ޔ‬ᰴߩࠃ߁ߥ࿁╵ࠍߔࠆߎߣ߇ߢ߈߹ߔ‫ޕ‬The NID was discussed internally at European level and doesn't make anyproblem,
which in practice corresponds to a formal opinion, although we cannot legally qualify assuch.
NID ߪ࡛࡯ࡠ࠶ࡄ[౒ห૕]࡟ࡌ࡞ߦ߅޿ߡౝㇱ⊛ߦᬌ⸛ߐࠇߚ߽ߩߢ‫ࠆߥ߆޿ޔ‬໧㗴߽↢ߓ߹ߖࠎ‫ޕ‬ߘࠇ⥄૕ࠍᴺ⊛ߦㆡᩰߥ߽ߩߣ޿߁ߎߣߪߢ߈ߥ޿߆߽⍮ࠇ߹ߖࠎ߇‫ޔ‬ታᣉ㕙ߦ߅޿ߡ౏ᑼ⷗⸃ߦኻᔕߔ
ࠆ߽ߩߢߔ‫ޕ‬ 

1) the ECOFIN Council of European Union adopted a code of conduct in thefield ofcorporate taxation, which aims to dismantle tax regimes deemed"harmful" to thecommon market.
No harmful criteria has been identified (examples of harmful criteria:benefits granted
only to non-residents, lack of substance, lack oftransparency,...).
㧝㧕㧱㨁ߩ⚻ᷣ࡮⽷ോ⋧ℂ੐ળ㧔ECOFIN㧕⹏⼏ળߪ‫ޔ‬ᴺੱ⒢೙ߩ㗔ၞߦ߅ߌࠆⴕേⷙ▸ࠍណ↪ߒ߹ߒߚ‫ޕ‬ߎࠇߪ‫౒ޔ‬หᏒ႐㧔න৻Ꮢ႐㧕ߦኻߒߡ‫᦭ޟ‬ኂ‫ࠆࠇߐߥߺߣޠ‬⒢೙ࠍᑄᱛߔࠆߎߣࠍ⋡⊛ߣߔࠆ߽ߩߢߔ‫ޕ‬᦭ኂᕈߩ್ቯၮḰߣߒߡ㧔ᧂߛ㧕⏕┙ߐࠇߚ߽ߩߪ޽ࠅ߹ߖࠎ㧔᦭ኂᕈߩ್ቯၮḰߩ଀㧦㕖ዬ૑⠪ኻߒߡߩߺ೑⋉߇᝼ਈߐࠇࠆ႐ว‫ޔ‬ታᘒߩᰳᅤ‫ޔ‬ㅘ᣿ᕈߩᰳᅤ࡮࡮࡮㧕‫ޕ‬2) the EU has established 4 cumulative criteria for considering anadvantage as Stateaid, incompatible with the common market.
The 4 criteriaare not met simultaneously, so the NID can not be assimilated to Stateaid. 㧞㧕EU ߪ‫౒ޔ‬หᏒ႐㧔㆐ᚑߩ⋡⊛㧕ߣߪ⋧޿ࠇߥ޿‫ޔ‬࿖ኅߦࠃࠆ⵬ഥ㧔ߣ޿߁ࠕ࠼ࡃࡦ࠹࡯ࠫߢ޽ࠆ㧕ߣ್ቯߔࠆߚ߼ߩ㧠ߟߩ⚥Ⓧ⊛ߥ್ᢿၮḰࠍ⸳ߌ߹ߒߚ‫ޕ‬㧺㧵㧰ߪ‫ߩߎޔ‬㧠ߟߩ್ᢿၮḰࠍหᤨߦḩߚߔ߽ߩߢߪ޽ࠅ߹ߖࠎ߆ࠄ‫ޔ‬NID ߇࿖ኅߦࠃࠆ⵬ഥߣหⷞߐ
ࠇࠆߎߣߪ޽ࠅᓧ߹ߖࠎ‫ޕ‬

I can give you other considerations about criteria of EU Code of Conduct and State Aid.
EU ߩⴕὑⷙ▸߅ࠃ߮࿖ᐶ⵬ഥߩၮḰߦ㑐ߒߡ⠨ᘦߔߴ߈ߘߩઁߩ੐㗄ߣߒߡᰴߩࠃ߁ߥ߽ߩ߇޽ࠅ߹ߔ‫ޕ‬

Code of Conduct㧦ⴕὑⷙ▸㧦1) Advantages only to non-residents:==> it's not the case (it's for residents and non-residents);㧝㧕㕖ዬ૑⠪ߩߺߦኻߔࠆఝㆄភ⟎߆==>⹥ᒰߒ߹ߖࠎ㧔ዬ૑⠪෸߮㕖ዬ૑⠪෺ᣇߦㆡ↪߇޽ࠅ߹ߔ㧕2) Advantages are ring-fenced from the domestic market ( they do not affect the nationaltax base)==> NO - belgian company benefit equally㧞㧕࿖ౝᏒ႐߆ࠄ㓒㔌ߐࠇߚఝㆄភ⟎߆㧔හߜ‫ߩ࡯ࠡ࡞ࡌޔ‬ౝ࿖ᴺੱߩ⺖⒢ࡌ࡯ࠬߦᓇ㗀ࠍਈ߃ߥ޿߆㧕 

==>⹥ᒰߒ߹ߖࠎ 㧙 ࡌ࡞ࠡ࡯ߩౝ࿖ᴺੱߦ߽╬ߒߊㆡ↪ߐࠇ߹ߔ3) Advantages without substance (real economic activity):==> NO - see anti abuse dispositions㧟㧕ታ⾰㧔ታ⾰⊛⚻ᷣᵴേ㧕ࠍ઻ࠊߥ޿ఝㆄភ⟎߆=>⹥ᒰߒ߹ߖࠎ 㧙 Ử↪㒐ᱛ᧦㗄ࠍෳᾖ4) Non-application of OECD principle (transfer pricing):==> NO - OECD principles do not prohibit N.I.D.
㧠㧕OECD ߩ⒖ォଔᩰࠟࠗ࠼࡜ࠗࡦ߇ㆡ↪ߐࠇߥ޿߽ߩ߆
=>޿޿߃ 㧙 OECD ⒖ォଔᩰࠟࠗ࠼࡜ࠗࡦߪ NID ࠍ⑌ᱛߒߡ޿߹ߖࠎ

5) Lack of transparency:==> NO - it's fully transparent.
㧡㧕ㅘ᣿ᕈߩᰳᅤ
=>޿޿߃ 㧙 ቢోߦㅘ᣿ߢߔ

Three more criteria:* Financial branches : NO - Modification in allocation of benefit between
parent and Branch;* Holdings: NO - Financial assets are deducted from the "capital at risk";* Headquarters: Not applicableਃߟߩㅊട⊛ၮḰ㧦
㧖㊄Ⲣᵴേᡰᐫ㧦 ޿޿߃ 㧙 ᧄᡰᐫ㑆ߦ߅ߌࠆ೑⋉ߩಽ㈩ߦߟ޿ߡߩୃᱜ
㧖ᜬᩣળ␠㧦   ޿޿߃ 㧙 ㊄Ⲣ⾗↥ߪ‫ࠄ߆ޠᧄ⾗ࠢࠬ࡝ޟ‬ប㒰ߐࠇ߹ߔ㧖ࡋ࠶࠼ࠢࠜ࡯࠲࡯㧔ᧄㇱ㧕㧦ㆡ↪ߥߒ

State Aid㧦࿖ᐶ⵬ഥ
4 cumulatif criteria to be fullfilled simultaneously (art. 87 & 88 EC - Treaty)หᤨߦల⿷ߐࠇࠆߴ߈㧠ߟߩ⚥Ⓧ⊛ᮡḰ㧔EC ᧦⚂ 87 ᧦෸߮ 88 ᧦㧕1) Transfer of State resources (look at the source of financing):==> YES - it is indeed granted by the Belgian State㧝㧕࿖ኅ⽷᡽ߩ⒖ォߢ޽ࠆߎߣ㧔ߎࠇߪ⽷᡽ᡰ಴ߩ಴ᚲߦࠃߞߡ್ᢿߔࠆ㧕㧦 

==>ߪ޿ 㧙 ࡌ࡞ࠡ࡯࿖ኅߦࠃࠅታ㓙ߦ᜚಴ߐࠇߡ޿߹ߔ

2) Economic advantage (enterprise would not have received in normal conditions):==> NO - it applies to all enterprises;㧞㧕⚻ᷣ⊛೑⋉㧔ㅢᏱߩ᧦ઙߩਅߢߪ৻⥸ડᬺߪ੨ฃߢ߈ߥ޿㧕㧦==>޿޿߃ 㧙 ߔߴߡߩડᬺߦㆡ↪ߐࠇ߹ߔ3) Selectivity (different from general measures which apply in a automatic manner):==> NO - to all companies + upgrade SME's,... can be justified by nature and economy of
the system;㧟㧕ㆬᛯᕈ㧔৻⥸ߩᴺ઎ߩࠃ߁ߦ⥄േ⊛ߦㆡ↪ߐࠇࠆ߽ߩߢߪߥ޿㧕㧦==>޿޿߃ 㧙 ߔߴߡߩળ␠ߦኻߒߡㆡ↪ߐࠇ‫ޔ‬ട߃ߡਛዊડᬺߦኻߔࠆఝㆄ߇޽ࠆ㧦  ೙ᐲߩᕈᩰ෸߮⚻ᷣᕈߦࠃࠅᱜᒰൻߐࠇ߁ࠆ

4°) Effect on competition and trade between State members (small amount notconcerned):==> this criterium is interpreted very broadly. As soon as there is an exchange between
members, the answer is YES.
㧠㧕࿖ኅ㑆ߦ߅ߌࠆ┹੎෸߮੤ᤃߦኻߔࠆᓇ㗀㧔ᓸዊߥ߽ߩߪήⷞߒߡ㊀ⷐߥ߽ߩߦߟ޿ߡߩߺ⠨ᘦߔࠆ㧕㧦==>ߎߩᮡḰߪᄢᄌᐢߊ⸃㉼ߐࠇ߹ߔ‫ޕ‬  ࿖ኅ㑆ߦ߅޿ߡ੤឵߇޽ࠆߣ‫ޕߔ߹ࠅߥߣޠ޿ߪޟߪ߃╵ޔߦߋߔޔ‬In conclusion:

2 clear NO's      

1 YES      

1 May be⚿⺰㧦 㧞ߟߩ᣿ࠄ߆ߥ‫ޠ߃޿޿ޟ‬㧝ߟߩ‫ޠ޿ߪޟ‬㧝ߟߩ‫ޟ‬႐วߦࠃࠅ‫ޠ‬

Not fullfilled simultaneously = NO STATE AID.
หᤨߦల⿷ߐࠇߥ޿ 㧩 ࿖ᐶ⵬ഥߦ޽ߚࠄߥ޿

- About N.I.D. format㧦NID ᦠᑼߦߟ޿ߡ
An official NID format do not exist in English, because taxpayers have to
introduce their tax return in French or in Dutch.
So, I send you the format in French . Apologize for this.

 

⧷⺆ߩࡈࠜ࡯ࡑ࠶࠻߇ߥ޿ߩߢࡈ࡜ࡦࠬ⺆ߩࡈࠜ࡯ࡑ࠶࠻ࠍᷝઃߒ߹ߔ‫ޕ‬The purpose of NID is to eliminate the tax discrimination betweendebt-financing andequity-financing.
NID ߩ⋡⊛ߪ‫ߩࠬࡦ࠽ࠗࠔࡈࠖ࠹ࠗࠢࠛߣࠬࡦ࠽ࠗࠔࡈ࠻࠶࠺ޔ‬㑆ߦ߅ߌࠆ⒢೙਄ߩᏅ೎ࠍ᠗ᑄߔࠆߎߣ
ߦ޽ࠅ߹ߔ‫ޕ‬- There is no link between accountancy and tax.
That's why we called this deduction, a "NOTIONAL" deduction, which has no
impact on the accounts (deduction of a deemed interest on equity, an interest that is not
paid by the enterprise - it is "extra-accountancy".)
⽷ോળ⸘ߣ⒢ോળ⸘ߩ㑆ߦ࡝ࡦࠢߪ޽ࠅ߹ߖࠎ‫ޕ‬ߎߩប㒰ߪ‫⽷ޔ‬ോળ⸘ߦᓇ㗀ߒߥ޿ߩߢ‫ޟ‬NOTIONAL‫ߥޠ‬ប㒰ߣ๭⒓ߐࠇ߹ߔ‫ޕ‬㧔ᩣᑼߦኻߔࠆߺߥߒ೑ᕷߪ‫ޔ‬ታ㓙ߦડᬺߦࠃߞߡᡰᛄࠊࠇߡ޿ࠆ߽ߩߢߪߥ޿ߩߢ‫⽷ޔ‬ോળ⸘ߩᨒᄖߩ
߽ߩߥߩߢߔ‫ޕ‬㧕-OECD principles on Transfer Pricing do not prohibit N.I.D.

⒖ォଔᩰߦ㑐ߔࠆ OECD ⒖ォଔᩰࠟࠗ࠼࡜ࠗࡦߪ NID ࠍ⑌ᱛߒߡ޿߹ߖࠎ‫ޕ‬- CCCTB: If this regime would enter into force within UE, the NID would probably lose
its attractivity.
౒ㅢㅪ⚿ᴺੱ⒢⺖⒢ࡌ࡯ࠬ㧔㧯㧯㧯TB㧕߇೙ᐲൻߐࠇߡᣉⴕߐࠇࠇ߫‫ޔ‬NID ߪ߅ߘࠄߊߘߩ㝯ജࠍᄬ߁ߢ
ߒࠂ߁‫ޕ‬

I send you in attachment the official brochure on NID.
NID ߦ㑐ߔࠆ౏ᑼࡄࡦࡈ࡟࠶࠻ࠍᷝઃߒ߹ߔߩߢߏⷩߊߛߐ޿‫ޕ‬㧔቟↰ ੩ሶ ᜂᒰ㧕 

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