比利时所得税法第二十四条规定,由比利时公司给予其相关的外国公司任何反常的或不合理的利益都要加到比利时公司的利润中去。这个规定同样适用于一个比利时实体给与任何其他比利时实体的反常的或不合理的利益,但当这种利益已被考虑作为决定接受者的应税所得时,就要除外。根据所得税法第46款的规定,利息、专利权使用费和其他报酬支付给外国控股公司,而该公司是享受一种特别税制;或者支付给任何外国实体,而该实体是享受一种比这种所得适用于比利 Article 24 of the Belgian Income Tax Law stipulates that any anomalous or unreasonable profits accorded to Belgian companies by their Belgian companies should be added to the profits of Belgian companies. This provision also applies to the anomalous or unreasonable interest granted by a Belgian entity to any other Belgian entity, except when such benefit has been considered as the taxable income of the recipient of the decision. Under the provisions of Section 46 of the Income Tax Act, interest, royalties and other remuneration are paid to a foreign holding company which enjoys a special taxation system or payment to any foreign entity which enjoys a benefit other than that The income is suitable for Billy