Wetsvoorstel tot wijziging van het Wetboek van de Inkomstenbelastingen 1992 teneinde het toepassingsgebied van de kaaimantaks uit te breiden.

This bill proposes changes to Belgium's Income Tax Code to broaden the application of the 'Cayman tax'. This measure aims to prevent tax avoidance and evasion by entities shifting profits to low-tax jurisdictions. The changes will affect individuals and companies utilizing specific tax structures. The goal is to ensure fairer tax contributions and combat illicit financial flows within the Belgian tax system.