Transfer pricing

The preparation of the corporate income tax return and the local form –  general due date of 26 September 2019!

7 May 2019

While finalizing the statutory financial statements, let’s also kick-off with the preparation of the corporate income tax return and the local form –  general due date of 26 September 2019! Belgian companies (and non-resident companies with a Belgian establishment) have the yearly obligation to file a Belgian corporate income tax return within the statutory deadline. In

Circular 2019/C/14 – Addendum to the circular 2017/C/56 containing additional guidance on the transfer pricing documentation penalty regime

14 February 2019

On 8 February 2019, an addendum to the circular was issued containing additional guidance on the transfer pricing documentation penalty regime. General All companies and permanent establishments must prepare transfer pricing documentation unless they meet certain thresholds for exemption from filing documentation. Failing to file (in due time) the transfer pricing documentation (i.e. country-by-country report