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Title
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The Belgian Cayman Tax 2.0 : exit taxes worrisome for trust practitioners?
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Author
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Abstract
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| The purpose of this article is to serve as a warning' for trust practitioners around the world with regard to a new Belgian tax rule which might have extreme extraterritorial effects if a certain link with Belgium exists, i.e. in the event that a Belgian taxpayer can be identified as a founder' of the trust. Because both the scope and the exact workings of this tax rule are unclear, it is best to seek further advice if one doubts whether a transaction concerning a trust, or other 'legal construct' might trigger this tax. Precisely because of these uncertainties, the authors seek to identify possible routes by which this tax rule can be challenged. |
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Language
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English
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Source (journal)
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Trusts & trustees. - -
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Publication
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2019
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ISSN
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1363-1780
1752-2110
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DOI
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10.1093/TANDT/TTZ012
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Volume/pages
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25
:3
(2019)
, p. 343-358
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ISI
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000465135900008
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Full text (Publisher's DOI)
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Full text (publisher's version - intranet only)
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