The Evolution of the Voluntary Disclosure Regime In Belgium’s Federal System
In 2015 Belgium’s federal government decided to give taxpayers (another) last chance to regularize unpaid taxes and social security contributions. The law introducing a new, permanent voluntary disclosure regime for tax and social security matters, dated July 21, 2016, entered into force on August 1, 2016.
The Evolution of the Voluntary Disclosure Regime In Belgium’s Federal System, Tax Notes International, 16 October 2017, 273
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