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Title: | Foreign trust(-like) structures catch Belgium’s attention | Authors: | APPERMONT, Niels | Issue Date: | 2015 | Source: | Trusts & Trustees, 21 (3), p. 232-239 | Abstract: | Recently, Belgium has introduced a duty to declare the existence of foreign ‘legal constructs’ for those Belgian taxpayers who are considered to be their founder or beneficiaries. The aim of this article is to summarize and clarify the new regulations. Moreover, it seems that the Belgian government is already preparing to take a further step in its renewed efforts to counter tax evasion through the usage of foreign legal structures. | Document URI: | http://hdl.handle.net/1942/18551 | ISSN: | 1363-1780 | e-ISSN: | 1752-2110 | DOI: | 10.1093/tandt/ttu159 | ISI #: | 000360349300002 | Rights: | © The Author (2014). Published by Oxford University Press. All rights reserved. | Category: | A1 | Type: | Journal Contribution | Validations: | vabb 2017 |
Appears in Collections: | Research publications |
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Trusts & Trustees.pdf | Published version | 94.67 kB | Adobe PDF | View/Open |
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