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 |
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| OP 138-Bis/2019/96/2 Tax Notes International | OP 138-Bis/2019/96/2-1 The Huhtamäki state aid investigation | OP 138-Bis/2019/96/2-2 Mexican economic package targets BEPS and the digital economy | OP 138-Bis/2019/96/2-3 Belgium's Cayman tax | OP 138-Bis/2019/96/3 Tax Notes International | OP 138-Bis/2019/96/3-1 Eligibility for treaty benefits under the Finland - U.S. income tax treaty | OP 138-Bis/2019/96/3-2 Acquisition of asset in cross - border asset and stock deals |
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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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