Please use this identifier to cite or link to this item: http://hdl.handle.net/1942/18551
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dc.contributor.authorAPPERMONT, Niels-
dc.date.accessioned2015-04-01T10:30:10Z-
dc.date.available2015-04-01T10:30:10Z-
dc.date.issued2015-
dc.identifier.citationTrusts & Trustees, 21 (3), p. 232-239-
dc.identifier.issn1363-1780-
dc.identifier.urihttp://hdl.handle.net/1942/18551-
dc.description.abstractRecently, 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.-
dc.language.isoen-
dc.rights© The Author (2014). Published by Oxford University Press. All rights reserved.-
dc.titleForeign trust(-like) structures catch Belgium’s attention-
dc.typeJournal Contribution-
dc.identifier.epage239-
dc.identifier.issue3-
dc.identifier.spage232-
dc.identifier.volume21-
local.bibliographicCitation.jcatA1-
local.type.refereedRefereed-
local.type.specifiedArticle-
local.identifier.vabbc:vabb:394529-
dc.identifier.doi10.1093/tandt/ttu159-
dc.identifier.isi000360349300002-
item.validationvabb 2017-
item.contributorAPPERMONT, Niels-
item.accessRightsOpen Access-
item.fullcitationAPPERMONT, Niels (2015) Foreign trust(-like) structures catch Belgium’s attention. In: Trusts & Trustees, 21 (3), p. 232-239.-
item.fulltextWith Fulltext-
crisitem.journal.issn1363-1780-
crisitem.journal.eissn1752-2110-
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