Requalification of Transactions for Tax Purposes under Section 344, 61 of the Belgian Income Tax Code – Potential Application to Coordination Centers - Intertax View Requalification of Transactions for Tax Purposes under Section 344, 61 of the Belgian Income Tax Code – Potential Application to Coordination Centers by - Intertax Requalification of Transactions for Tax Purposes under Section 344, 61 of the Belgian Income Tax Code – Potential Application to Coordination Centers 22 8/9 Intertax