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Déclaration des dispositifs transfrontières agressifs dans le cadre de la DAC 6 – Focus sur le ‘Main Benefit test (MBT)’ à l’aune des instructions administratives publiées en Belgique et dans des pays voisins

Nollet, Aymeric; Philippe, Denis-Emmanuel

2021 • In Revue Générale du Contentieux Fiscal, (6/2021), p. 435-462

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DAC 6 - MBTest - RGCF 2021, nr. 6, 435-462.pdf

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DAC 6 - MBTest - RGCF 2021, nr. 6, 435-462.pdf

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