Belgian Taxpayers Must Disclose Trusts and Offshore Entities
Belgium's lower house of Parliament on July 17 adopted a bill requiring resident individuals to declare whether they, their spouse, or their minor children are the founder of a "legal arrangement" or are aware that they are, in any way or at any time, the beneficiary or potential beneficiary of a legal arrangement.
Taxpayers Must Disclose Trusts and Offshore Entities, Tax Notes International, 29 July 2013, p. 417, Worldwide Tax Daily, 141-4
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