haku: @indexterm BELGIUM / yhteensä: 339
viite: 139 / 339
| Tekijä: | Verlinden, I |
| Otsikko: | Anti-avoidance measures and rulings practice. |
| Lehti: | European Taxation
1993 : VOL. 33:2 p.57-63 |
| Asiasana: | TAX EVASION FRAUD BELGIUM |
| Kieli: | eng |
| Tiivistelmä: | 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. |
SCIMA