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| Author: | Verlinden, I |
| Title: | Anti-avoidance measures and rulings practice. |
| Journal: | European Taxation
1993 : VOL. 33:2 p.57-63 |
| Index terms: | TAX EVASION FRAUD BELGIUM |
| Language: | eng |
| Abstract: | The author examines Belgian case tax law on tax avoidance and tax fraud. The development of a advance rulings practice is also analyzed. Finally a brief description of the rulings practices in the UK, the Netherlands and the USA is made. |
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