The Resource Annual review : Belgium
Annual review : Belgium
Resource Information
The item Annual review : Belgium represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Annual review : Belgium represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Annual review : Belgium
- Title
- Annual review : Belgium
- Title variation
- Another busy transfer pricing year in Belgium
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Annual-review--Belgium/0J8CdGRLBZM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Annual-review--Belgium/0J8CdGRLBZM/">Annual review : Belgium</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
