The Tax Treatment of Stock Lending and Repurchase Agreement Transactions in Belgium and the United Kingdom. A Comparative Study - Intertax View The Tax Treatment of Stock Lending and Repurchase Agreement Transactions in Belgium and the United Kingdom. A Comparative Study by - Intertax The Tax Treatment of Stock Lending and Repurchase Agreement Transactions in Belgium and the United Kingdom. A Comparative Study 30 4 Intertax