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Within the European Union, taxpayers from different Member States have the freedom to move and carry out various financial transactions in the country of their choice. Knowing this, the different European countries needed to exchange information with each other about these financial movements and this is the reason why the Directive 2011/16/EU was put in place. 
In the context of this work, the legal framework surrounding this directive and the information exchange mechanisms that the directive established, will therefore be studied. Reports written by the European Commission will allow us to assess the effectiveness of its implementation in the different European countries. 
Furthermore, financial operations in foreign countries are synonymous with real estate investments, which is why it will be relevant to look at the Belgian system using the cadastral income attributed to real estate. It will therefore be useful to distinguish the situation before the law of the 17th February 2021, introducing the fixing of a cadastral income for real estate located outside the Belgian territory, and the situation resulting from the implementation of this law. 
Once the theoretical part will have been explained, we will move on to the empirical part of this work, which will provide a practical perspective on these two fundamental mechanisms, namely the foreign cadastral income and the Directive 2011/16/EU. For this purpose, three interviews were conducted, which will allow us to learn more about the processing and use of the exchanged data by the Belgian tax administration, as well as the establishment of the foreign cadastral income.

DAC 1 --- revenus immobiliers --- revenu cadastral --- taxation --- administration belge --- immeubles --- Sciences économiques & de gestion > Multidisciplinaire, généralités & autres

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Company law. Associations --- Belgium --- Associations sans but lucratif --- Kwartaire sector --- Secteur non marchand --- Vereniging zonder winstoogmerk --- Nonprofit organizations --- Law and legislation --- Droit --- 347.19 <493> --- asbl --- societe patrimoniale --- impot des personnes morales --- impot des societes --- revenus mobiliers --- revenus immobiliers --- comptes annuels --- droit des societes --- droit fiscal --- droit comptable --- belgique --- Rechtspersonen. Publieke en private rechtspersonen. Instellingen van openbaar nut. V.Z.W. Vereniging zonder winstoogmerk--België --- vzw --- patrimoniumvennootschap --- rechtspersonenbelasting --- vennootschapsbelasting --- roerende inkomsten --- onroerende inkomsten --- jaarrekeningen --- vennootschapsrecht --- fiscaal recht --- boekhoudrecht --- belgie --- 347.19 <493> Rechtspersonen. Publieke en private rechtspersonen. Instellingen van openbaar nut. V.Z.W. Vereniging zonder winstoogmerk--België

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Impôts sur la fortune --- Vermogensbelasting --- Academic collection --- #SBIB:35H435 --- #SBIB:35H6019 --- #SBIB:33H13 --- inkomstenbelasting --- roerende inkomsten --- onroerende inkomsten --- vermogensbelasting --- belgie --- europa --- BE / Belgium - België - Belgique --- 336.212.1 --- 336.201 --- 336.208 --- 336.211 --- 336.2 --- 378.4 HIVA --- Beleidssectoren: economisch en werkgelegenheidsbeleid --- Bestuur en beleid: nationale en regionale studies: België --- Economische politiek --- impot sur le revenu --- revenus mobiliers --- revenus immobiliers --- impot sur le capital --- belgique --- europe --- Belastingen op de bedrijfsinkomsten --- Fiscaal regime: structuur en evolutie. Fiscale hervorming. --- Grondslag, vereffening, inning en controle van de belastingen. Fiscale fraude. Zwartwerk. Parallelle economie. --- Vermogensbelasting en vermogensaanwasbelasting. --- fiscaliteit - belastingen - retributies - belastinghervorming --- Hoger Instituut voor de Arbeid - HIVA --- Fiscaal regime: structuur en evolutie. Fiscale hervorming --- Grondslag, vereffening, inning en controle van de belastingen. Fiscale fraude. Zwartwerk. Parallelle economie --- Vermogensbelasting en vermogensaanwasbelasting