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Who is liable for capital gains tax?

This 10% capital gains tax applies to natural persons with a tax residence in Belgium and non-profit associations and foundations with the exception of those that are being recognised as tax deductible for gifts. Natural persons with a tax residence outside Belgium and legal entities (such as companies that are subject to corporate income tax) are exempt from capital gains tax.

Conflict of Interest Policy

the duties properly may be compromised; x. Duly recording the nature of the conflict of interest; xi. Applying the rules set in the Anti-Bribery and Corruption Policy, especially in regards to the gifts & hospitality. 5.1.3 If the organisational or... Monument operates in run-off and with closed books portfolios. Therefore, there is no commercialization of new products. 1.5 Offering and Accepting Gifts and Hospitality 1.5.1 The offering and accepting of gifts within this Policy applies to gifts from and