The Resource Annual review : Belgium

Annual review : Belgium

Label
Annual review : Belgium
Title
Annual review : Belgium
Creator
Subject
Language
eng
Summary
Overview of transfer pricing developments in 2012 in Belgium. After an overview of regulation and the current state of play, this article discusses the administrative circular letter dated 14 November 2006 on transfer pricing documentation (transfer pricing audits, pre-audit meeting, prudent business manager, EU TPD-concept, Pan-European searches, documentation for small enterprises), reporting obligations for certain intercompany transactions and off-balance sheet arrangements and reporting obligations for payments to tax havens
Citation source
In: Transfer pricing international journal. - London. - Vol. 14 (2013),
http://library.link/vocab/creatorName
Van Stappen, D
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • audit
  • documentation requirements
  • tax haven
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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