Belgium's Cayman tax an update and a world of caution by Marc Quaghebeur
By: Quaghebeur, Marc
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Material type: 
ArticlePublisher: 2019Subject(s): EMPRESAS MULTINACIONALES | IMPUESTOS | TRANSPARENCIA FISCAL | PARAISOS FISCALES | BÉLGICA
In:
Tax Notes International v. 96, n. 2, October 14, 2019, p. 155-162Summary: In this article, the author discusses Belgium's transparency tax regime, which requires reporting and paying taxes on legal arrangements with specified entities in tax haven jurisdictions, and expresses concerns about unintended consequences from the system commonly known as the Cayman tax.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/96/2-3 (Browse shelf) | Available | OP 138-Bis/2019/96/2-3 |
Disponible también en formato electrónico.
Resumen.
In this article, the author discusses Belgium's transparency tax regime, which requires reporting and paying taxes on legal arrangements with specified entities in tax haven jurisdictions, and expresses concerns about unintended consequences from the system commonly known as the Cayman tax.
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