Morning lectures organised by Antwerp Tax Academy:
In recent years countries have introduced many domestic anti-abuse rules to mitigate tax avoidance. Also in Belgium the general anti-abuse rule has been strengthened. How does this provision compare with Dutch anti-avoidance rules and principles? Do domestic anti-abuse rules and principles prevail over treaties?
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Morning lectures - Domestic anti-abuse rules and treaty override
7 December 2016 | 09.00h - 11.00h | University of Antwerp