Monthly : April 2014

The EU Joint Transfer Pricing Forum published the transfer pricing profiles of EU Member States.

18 April 2014

The EU Joint Transfer Pricing Forum has published various transfer pricing profiles of EU Member States on its website.  These profiles contain information for the EU Member States on the domestic transfer pricing framework and regulations, transfer pricing documentation requirements, information on dispute resolution, competent authorities’ contact details and other transfer pricing related topics. The

Tax return deadline for income year 2013 (assessment year 2014) – Corporates, legal / non-resident entities

16 April 2014

The Belgian tax authority has communicated the deadlines for the different tax returns assessment year 2014 for corporates, legal entities and non-resident entities. An overview of these deadlines can be found below. For tax residents and non-residents with an accounting year ending on 31 December 2013: Corporate income tax return Belgian tax residents              30 September 2014 Income

Parliamentary question clarifies whether (for direct tax purposes) “small tools, small equipment and stationary” should be considered as an investment or an immediate expense.

16 April 2014

Recently, the minister of Finance answered a Parliamentary question regarding “small equipment, small tools and stationary”, i.e. whether for direct tax purposes, “small equipment, small tools and stationary” should not be considered as an investment and can therefore be directly expensed? According to the Minister of Finance, and based on accounting law, the company should define the valuation rules in