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Latest news & developments

Upcoming due date for electronic filing of BEPS 13 related documents: 31 December 2019

6 December 2019

Transfer pricing documentation has become an integral part of the compliance obligations of Belgian entities. The criteria, formalities and deadlines should therefore be followed up closely. Please find below a short summary of the obligations to be complied with by 31 December 2019. What? A Belgian entity part of a multinational group exceeding at least one

Draft bill involving significant changes on 30% EBITDA rule

29 November 2019

On 26 November 2019, a draft bill containing various tax provisions was submitted to the Belgian Chamber of Representatives. Several upcoming changes are related to the interest deductibility limitation (i.e. 30% EBITDA rule) which was introduced in the 2017 corporate income tax reform and applicable as of 1 January 2019 (assessment year 2020). If enacted,

OECD Secretariat seeks input on global minimum tax design

14 November 2019

On 8 November, the Organisation for Economic Co-operation and Development (OECD) Secretariat published a Public consultation document: the Global Anti-Base Erosion Proposal (‘GloBE’) (Pillar II) which seeks stakeholders’ views on the introduction of common global minimum tax rules across the more than 130 countries participating in the OECD Inclusive Framework. Such rules would operate through top-up taxes

R&D wage withholding tax incentive audits – Mind the formalism and prepare yourself

13 November 2019

As mentioned in our earlier newsflash the Belgian tax authorities have been issuing extensive and numerous tax audits with respect to the application of the wage withholding tax exemption for Research and Development over income year 2017.  Please find hereafter some very important key takeaways. Mind the formalism and be prepared to substantiate the incentive claimed!

Update: Brexit extension and new UK elections

31 October 2019

The European Union agreed on a ‘flextension’ of the Brexit deadline to 31 January 2020 with the option for the UK to leave the EU earlier if the (re)negotiated Withdrawal Agreement is approved by both the UK Parliament and the European Parliament before that date. Specific terms were, however, specified by the EU27 as regards