The Belgian private foundation
This is the first article that introduces us to the Belgian private foundation that was introduced by the Act of 2 May 2002. Particular attention is given to a detailed discussion of the legal, accounting, and tax rules applicable to Belgian private foundations and a description of their practical use. Particularly important issues are the disinterested purpose test as well as the special use of a private foundation as a certification office, which acts as a separator between legal and economic ownership to assets.
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Dokumenttyp: | TEXT |
Erscheinungsdatum: | 2012 |
Verlag/Hrsg.: |
Oxford University Press
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Schlagwörter: | Article |
Sprache: | Englisch |
Permalink: | https://search.fid-benelux.de/Record/base-26925359 |
Datenquelle: | BASE; Originalkatalog |
Powered By: | BASE |
Link(s) : | http://tandt.oxfordjournals.org/cgi/content/short/tts052v1 |