Amicus Curiaehe Fiscal Incentives Review Board has finally provided a solution. Registered enterprises of the Information Technology and Business Process Management sector may now adopt, on a long-term basis, flexible work arrangements with no adverse effects on their existing incentives. Business Process Outsourcing companies only need to change their administrator, register with Board of Investments , and establish their compliance with the terms and conditions of their existing registrations.
All these questions lead to the fundamental issue of the resolution’s legal basis. I say there is. The FIRB may have only failed to clearly articulate it. Some may ask: Is it not that the cited provision refers to a situation where the enterprise will stay with the same incentives administrator? The law does not state this limitation. The FIRB has sufficient leeway on how to apply such a provision. It is even possible for the FIRB to interpret the rule on conduct of activity within the zone’s boundaries as only applying to those who deal with goods.
Belgique Dernières Nouvelles, Belgique Actualités
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