Belgium’s Permanent Regularization Procedure: The 2004 Tax Amnesty Redux?
Belgium has introduced a new procedure for regularizing undeclared or untaxed income that is reminiscent of its 2004 tax amnesty, which was only partially successful.
Belgium’s Permanent Regularization Procedure: The 2004 Tax Amnesty Redux? (with Bart Coel), Tax Notes International, 12 June 2006, p. 967
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