On 14 March 2017, the Federal Public Department of Finance has released the Belgian Guidance Notes on the Common Reporting Standard (CRS) which contain valuable clarifications on the practical application of the CRS and of the Directive on Administrative Cooperation (DAC). This document can be consulted here.
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- FATCA & CRS – Belgian bill adopted
- OECD releases global standard for automatic exchange of tax information
- Ruling of the Constitutional Court regarding the Cayman Tax applicable to legal constructions without legal personality
- New Anti-Abuse Rules for Indirect Taxes
- New Tax on Securities Accounts: Exemptions for the Financial Sector