News articles written by Xavier Van Vlem

Belgian Transfer Pricing documentation requirements – FAQ published

8 May 2018

The Belgian Tax Authorities have published a long awaited list of Frequently Asked Questions (FAQ) on their webpage dedicated to the Belgian Transfer Pricing documentation requirements. The FAQs are available in Dutch and French. This publication is quite important as it provides further guidance on how to deal with the Belgian transfer pricing documentation requirements

Alert: Do not forget the Belgian transfer pricing documentation requirements

27 November 2017

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 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

Transfer Pricing Documentation – Forms and guidance published

2 December 2016

Today, the Royal Decrees that contain the various models of the forms Belgian entities need to use to submit the Master File, Local File and CbC Report were published in the Belgian Official Gazette. This is the closing stone of the formal introduction of transfer pricing documentation requirements into Belgian tax law. Together with the

European Commission proposes an EU Directive on public Country-by-Country reporting

28 April 2016

As already referred to in our newsflash of 13 April 2016, the European Commission has developed a proposal for a directive which, if approved by the European Parliament and Council of Ministers, will require public country-by-country reporting (CbCR) of tax and other financial data by large companies in the European Union (EU). The proposed directive will amend the existing