Belgium's Antiavoidance Rule: The First Case Law

In 1993, Belgium introduced a general antiavoidance rule to the Income Tax Code (article 344 section 1 ITC 1992) to give the tax authorities more ability to disregard transactions that are created only to avoid taxation.

Belgium’s Antiavoidance Rule : The First Case Law, Tax Notes International, 24 February 2003, p. 775
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