National Report (Belgium)

Chapter content

7.1.     The tax gap in Belgium 
7.2.      Improving access to information needed by tax administrations 
7.2.1.  Tax return and reporting obligations 
7.2.2.  National exchange of information 
7.2.3.   Electronic payments and cash registers 
7.2.4.  Tax amnesties
7.2.5.  Whistleblower programme
7.2.6.  Country-by-country reporting
7.3.     Exchange of information between tax administrations of different countries
7.3.1.  Bilateral instruments 
7.3.2.  Multilateral instruments 
7.3.3.  Other forms of cooperation 
7.3.4.  Improving cooperation 
7.4.     Cooperation between tax administrations and other law enforcement agencies 
7.4.1.  Cooperation within the tax administration 
7.4.2.  Cooperation with non-tax administrations and other law enforcement agencies 
7.4.3.  Consequences arising from irregularly obtained information 
7.4.4.  Tax crime and money laundering 
7.5.     Cooperative compliance and risk management 
7.5.1.  Cooperative compliance framework 
7.5.2.  Advance tax rulings 
7.5.3.  Tax conciliation and ombudsman 
7.6.     Improving the collection of taxes 
7.6.1.  Withholding tax obligations for residents 
7.6.2.  Withholding tax obligations for non-residents 
7.6.3.  Prepayments 
7.6.4.  International assistance in the recovery of taxes 
7.7.     Advantages for taxpayers 
7.8.     Challenges ahead 

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Filip Debelva and Alice Pirlot