The Belgian Ministry of Finance has published Circular no. 2017/C/66 of 27 October 2017, which is an addendum to Circular No. Ci.RH.421 of 2010 on the requirements to report payments of EUR 100,000 or more to certain jurisdiction in order for those payments to be deductible. The jurisdictions include certain low and no-tax jurisdiction, as well as jurisdictions that have not effectively implem…