Proposition de loi modifiant la loi du 24 décembre 2002 modifiant le régime des sociétés en matière d'impôts sur les revenus et instituant un système de décision anticipée en matière fiscale.

This is a Belgian private member's bill proposing changes to a 2002 law that governs the taxation of companies' income and introduces a system of advance tax rulings. Such rulings let businesses obtain binding confirmation from the tax authorities on how a planned transaction or arrangement will be taxed before they act. The bill concerns tax administration, so it may affect how clearly and predictably companies are taxed. The changes would mainly affect companies subject to Belgian corporate income tax and the tax authorities that issue advance rulings. Because this is based only on metadata, the exact scope of the proposed amendments is not known from this summary; consult the full text for details.