The Resource Annual review : Belgium

Annual review : Belgium

Label
Annual review : Belgium
Title
Annual review : Belgium
Title variation
Another busy transfer pricing year in Belgium
Creator
Subject
Language
eng
Summary
In Belgium, being a small and open economy, transfer pricing provisions as foreseen in Belgian tax law are used by the Belgian tax authorities as a tool to safeguard the tax base as well as a tool to provide certainty on specific tax features which play a key role in putting Belgium on the map for current and potential investors. In both situations, it is clear that the level of complexity increases each year. This article considers 2011 a busy year for the Special Transfer Pricing Audit department, more disclosure in financial statements and tax returns, further increase of unilateral rulings and bi- and multilateral advance pricing agreements, and focus on double taxation relief of more difficult cases
Citation source
In: Transfer pricing international journal. - London. - Vol. 13 (2012),
http://library.link/vocab/creatorName
Van Stappen, D
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • disclosure
  • APA
  • double taxation relief
Label
Annual review : Belgium
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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