In July 2013, the OECD released a White Paper on Transfer Pricing Documentation. This is a hot topic for policy makers since local pricing documentation requirements are rapidly growing, making transfer pricing increasingly complicated. The OECD invited the business community to provide input on their white paper and PwC was happy to oblige, providing detailed comments on each of the five sections.
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- The due date for filing both the Belgian (non-resident) corporate income tax return and the local form ‘275 LF’ for assessment year 2019 is approaching: are you in control?
- Tax dispute resolution – Belgium obtains positive peer review on its Mutual Agreement Procedure practice
- Corrections to previously filed CbC Reports
- Belgian Ratification of the MLI: Ratification document deposited at OECD on 26 June 2019
- Fundamental changes to international tax structure ahead following OECD project on digitalisation of the economy