Proposition de loi modifiant le Code des impôts sur les revenus 1992 afin de limiter le montant des paiements autorisés vers les paradis fiscaux.

This is a Belgian private member's bill, submitted to the Chamber of Representatives, that would amend the Income Tax Code 1992 to cap the amount of payments allowed to be made to tax havens. The aim, based on the title, is to restrict how much money can flow to low-tax jurisdictions in ways that reduce taxable income in Belgium. The text itself is not included here, so the specific thresholds and mechanisms cannot be confirmed. If adopted, the change would most likely affect Belgian companies and individuals who make payments to entities in tax havens, and the tax authorities that enforce these rules. The exact scope depends on the bill's full wording, which this summary does not reflect.