The Resource Introduction of the "economic reality" test in Belgian tax law : years of uncertainty ahead?

Introduction of the "economic reality" test in Belgian tax law : years of uncertainty ahead?

Label
Introduction of the "economic reality" test in Belgian tax law : years of uncertainty ahead?
Title
Introduction of the "economic reality" test in Belgian tax law : years of uncertainty ahead?
Creator
Subject
Summary
A Belgian law of 22 July 1993 introduced a general "anti-avoidance" provision whereby the tax authorities may recharacterize a transaction for tax purposes if it is established that the transaction was motivated by tax considerations, unless the taxpayer can show that the transaction is justified by legitimate financial or economic reasons
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 48 (1994),
http://library.link/vocab/creatorName
Dassesse, M
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • tax authorities
  • anti-avoidance
Label
Introduction of the "economic reality" test in Belgian tax law : years of uncertainty ahead?
Instantiates
Publication
Label
Introduction of the "economic reality" test in Belgian tax law : years of uncertainty ahead?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...