| 000 | 01145nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c141435 _d141435 |
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| 003 | ES-MaIEF | ||
| 005 | 20220927182307.0 | ||
| 007 | ta | ||
| 008 | 191127t2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_aQuaghebeur, Marc _952696 |
|
| 245 | 0 |
_aBelgium's Cayman tax _ban update and a world of caution _cby Marc Quaghebeur |
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| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_aEMPRESAS MULTINACIONALES _943600 |
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| 650 |
_aIMPUESTOS _947460 |
||
| 650 | 4 |
_948593 _aTRANSPARENCIA FISCAL |
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| 650 | 4 |
_947950 _aPARAISOS FISCALES |
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| 650 | 4 |
_932312 _aBÉLGICA |
|
| 773 | 0 |
_9161368 _oOP 138-Bis/2019/96/2 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 96, n. 2, October 14, 2019, p. 155-162 |
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| 942 | _cART | ||