2022/10/12: DAC6: “Interpretation of the Hallmarks and the Main Benefit Test in Belgian and International Tax Practice”.

Denis-Emmanuel Philippe has published an article in the last issue of European Taxation on DAC6: “Interpretation of the Hallmarks and the Main Benefit Test in Belgian and International Tax Practice”.

European Union – DAC6 Interpretation of the Hallmarks and the Main Benefit Test in Belgian and International Tax Practice – IBFD-1- p1