Alert: Do not forget the Belgian transfer pricing documentation requirements
The purpose of this message is to remind you of the Belgian transfer pricing (“TP”) documentation requirements that qualifying companies have to meet in the near future. See https://www.pwc.be/transferpricing and the relevant tax insights of 14 June 2016 and 15 December 2016 for a summary of the Belgian TP documentation requirements (qualifying companies, content of the
”New” Royal Decree nr. 57 – Important change!
Today, in case of a service of transport of goods where a portion of the transport takes place outside the EU, said portion is outside scope of EU VAT in function of the distances covered. In order to eliminate the difficulties arising from the calculation of that portion, the new RD 57 specifies that only
Webcast on 27 November: “How US Tax Reform impacts European Multinationals”
As you may be aware, the Senate Finance Committee on 16 November 2017 approved a Senate version of US tax reform legislation. The Finance Committee action comes after the House of Representatives on the same day voted to pass the ‘Tax Cuts and Jobs Act’ (HR 1). These actions indicate Congress’s continued efforts to enact major
Update – New rules regarding the lump-sum value for PC, laptop, smartphone, tablet & internet put at the disposal via the employer – Royal decree enacted
In our Newsflash of 26 October 2017, we already made reference to new upcoming lump sum values. These anticipated changes have now been introduced by the Royal Decree of 2 November 2017, which was published in the Official Gazette on 13 November 2017. As from 1 January 2018, the following lump-sum valuations will be applicable