New Penalties for Failure to Report Legal Arrangements

In 2015, Belgium introduced a transparency or “look-through” tax for legal arrangements such as trusts and trust-like arrangements and for other legal arrangements that have legal personality. The founder or the …

The “Cayman Tax”, Fiscal transparency for trusts and other legal arrangements

The Program Law adopted by the House of Representatives on 24 July 2015, introduces a transparency tax or “look-through” tax for legal arrangements (trusts, foundations, offshore companies, …) set up …

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