The Concept of `Beneficial Owner' under Belgian Tax Law: Legal Interpretation Is Maintained - Intertax View The Concept of `Beneficial Owner' under Belgian Tax Law: Legal Interpretation Is Maintained by Wim Eynatten,Kurt De Haen,Niko Hostyn - Intertax The Concept of `Beneficial Owner' under Belgian Tax Law: Legal Interpretation Is Maintained Wim Eynatten Niko Hostyn 31 12 Intertax