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Please use this identifier to cite or link to this item: http://hdl.handle.net/1942/18551

Title: Foreign trust(-like) structures catch Belgium’s attention
Authors: APPERMONT, Niels
Issue Date: 2015
Citation: 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.
URI: http://hdl.handle.net/1942/18551
DOI: 10.1093/tandt/ttu159
ISI #: 000360349300002
ISSN: 1363-1780
Category: A1
Type: Journal Contribution
Validation: vabb, 2017
Appears in Collections: Research publications

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