Flanders: exchange of information upon request and automatic exchange of cross-border ruling

Flanders has aligned its practice on the automatic exchange of rulings and the exchange of information upon request to Council Directive 2015/2376/EU (amending the mutual assistance Directive) as regards mandatory automatic exchange of information in the field of taxation (Decree of 17 February 2017, Belgian State Gazette, 14 March 2017). As of 2017 any audit … Continue reading Flanders: exchange of information upon request and automatic exchange of cross-border ruling