FATCA & CRS – Belgian bill – Flexible application of 10 days deadline
On 15 December 2015, the Belgian Federal Public Service of Finance (“FPS Finance”) issued a communication with respect to the bill voted on 10 December 2015 implementing (amongst other things) Directive 2014/107/EU (amending Directive 2011/16/EU as regards automatic exchange of information in the field of taxation) and the US-Belgium Intergovernmental Agreement of 23 April 2014 (on
