| BELGIUM |
| KnowYourCountry |
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Since 1994, the PKF network of independent member firms, which is administered by
PKF International Limited, has produced the PKF Worldwide Tax Guide (WWTG). The
report below is extracted from the 2010 WWTG and reproduced with the kind permission of
PKF International Limited. Before continuing, please read the Important Disclaimer below.
________________________________________________________________________
IMPORTANT DISCLAIMER:
This report should not be regarded as offering a complete explanation of the taxation matters that are
contained within this report.
This report has been made available on the express terms and understanding that the publishers and the
authors are not responsible for the results of any actions which are undertaken on the basis of the
information which is contained within this report, nor for any error in, or omission from, this report.
The publishers and the authors expressly disclaim all and any liability and responsibility to any person,
entity or corporation who acts or fails to act as a consequence of any reliance upon the whole or any part of
the contents of this report.
Accordingly no person, entity or corporation should act or rely upon any matter or information as contained
or implied within this report without first obtaining advice from an appropriately qualified professional
person or firm of advisors, and ensuring that such advice specifically relates to their particular
circumstances.
PKF International is a network of legally independent member firms administered by PKF International
Limited (PKFI). Neither PKFI nor the member firms of the network generally accept any responsibility or
liability for the actions or inactions on the part of any individual member firm or firms.
________________________________________________________________________
PKF International Limited, has produced the PKF Worldwide Tax Guide (WWTG). The
report below is extracted from the 2010 WWTG and reproduced with the kind permission of
PKF International Limited. Before continuing, please read the Important Disclaimer below.
________________________________________________________________________
IMPORTANT DISCLAIMER:
This report should not be regarded as offering a complete explanation of the taxation matters that are
contained within this report.
This report has been made available on the express terms and understanding that the publishers and the
authors are not responsible for the results of any actions which are undertaken on the basis of the
information which is contained within this report, nor for any error in, or omission from, this report.
The publishers and the authors expressly disclaim all and any liability and responsibility to any person,
entity or corporation who acts or fails to act as a consequence of any reliance upon the whole or any part of
the contents of this report.
Accordingly no person, entity or corporation should act or rely upon any matter or information as contained
or implied within this report without first obtaining advice from an appropriately qualified professional
person or firm of advisors, and ensuring that such advice specifically relates to their particular
circumstances.
PKF International is a network of legally independent member firms administered by PKF International
Limited (PKFI). Neither PKFI nor the member firms of the network generally accept any responsibility or
liability for the actions or inactions on the part of any individual member firm or firms.
________________________________________________________________________
_________________________________________________________________________________________________________________
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20 September 2011 - Peer review
supplementary report focusing on legal
frameworks which allow for transparency and
exchange of tax information now available.
Key Findings:
To answer the deficiencies identified in its 2010
review, in April 2011 Belgium a new law
granting an access to bank information to all its
treaty partners upon condition of reciprocity.
The supplementary report of Belgium notes
that thanks to this new law, exchange of
information to the standard can now take place
with more than 80 of Belgium's partners,
remedying the main concern expressed in the
phase 1 report of Belgium.
To view report click here
supplementary report focusing on legal
frameworks which allow for transparency and
exchange of tax information now available.
Key Findings:
To answer the deficiencies identified in its 2010
review, in April 2011 Belgium a new law
granting an access to bank information to all its
treaty partners upon condition of reciprocity.
The supplementary report of Belgium notes
that thanks to this new law, exchange of
information to the standard can now take place
with more than 80 of Belgium's partners,
remedying the main concern expressed in the
phase 1 report of Belgium.
To view report click here
| Last Updated: 6 April 2012 |