Documentation requirements | KPMG | BE

Transfer pricing documentation requirements

Documentation requirements

Transfer pricing documentation requirements

Transfer pricing documentation requirements

Transfer pricing documentation requirements

Although no specific transfer pricing documentation requirements are foreseen in the Belgian tax laws, the Belgian tax authorities align themselves with principles as laid down in the EU Code of Conduct on transfer pricing documentation. The general and transaction specific information that should be included in the transfer pricing documentation is detailed the Circular Letter issued on 14 November 2006.

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