Transposition of ATAD GAAR in Belgium ...

In Belgium, the general anti abuse rule in matters of corporate income tax included in the anti-tax abuse directive has not been specifically transposed. We can however admit that the existing domestic rule against abuse in matters of income tax, viz. art. 344 § 1 of the Code of Income taxes, constitutes an adequate transposition. ... : Studi Tributari Europei, Vol 9 (2019) ...