15 March 2016 Belgium updates tax haven blacklists Belgian tax legislation contains two country lists of so-called "tax havens." The first list identifies countries for which the application of the participation exemption (dividend received deduction) is denied for dividends sourced therefrom and the second list identifies countries for which a reporting obligation of certain payments exists. The Belgian Government has now updated both lists to reflect changes that were made to the respective countries' tax legislation. A Tax Alert prepared by EY's Global Tax Desk Network, and attached below, provides additional details. Document ID: 2016-0502 |
