Belgium’s Cayman Tax: An Update and a Word of Caution

In 2015 Belgium introduced legislation to allow its tax authorities to look through some legal arrangements (such as trusts and legal entities) in tax havens. These rules became known as the “Cayman tax.” While the name references the island nation, one is also reminded of the homophone caiman: a crocodilian with fearsome teeth.

Belgium’s Cayman Tax: An Update and a Word of Caution, Tax Notes international, 14 October 2019, 155
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