Zie dit bericht met diverse documenten met meer details, te vinden op: https://www.rijksoverheid.nl/onderwerpen/inkomstenbelasting/belastingontduiking-in-het-buitenland-door-particulieren-voorkomen Aanpak belastingontduiking particulieren in het buitenland door FATCA...
Brussels, 19 November 2015 (date of reasoned opinion) Infringement case 20134086 Taxation: Commission asks SPAIN to end discriminatory tax treatment of foreign non-profit entities and of their contributors The European Commission asked Spain today to amend its rules...