News Analysis: A Tale of 2 Belgian Tax Rulings

The Belgian Constitutional Court recently upheld a 2011 law allowing tax authorities easier access to bank account details, ruling that the law contains adequate safeguards against the arbitrary breach of privacy rights. In a separate case, the Court upheld Belgium's disparate treatment of pensions under the tax treaty with the Netherlands, noting that the treaty does not guarantee that the taxpayer enjoys the most favorable tax regime of both contracting states.

News Analysis: A Tale of 2 Belgian Tax Rulings, Tax Notes International, 25 March 2013, p. 1105
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