Belgium has implemented the OECD’s base erosion and profit shifting (BEPS) Action 13 on transfer pricing documentation by requiring certain reporting forms to be filed.
The Belgian transfer pricing documentation forms, to be filed, were published today in the official gazette. Also, each form was accompanied by additional commentaries that include details about how to interpret and complete these forms.
Read a December 2016 report prepared by the KPMG member firm in Belgium: Belgian Transfer Pricing Documentation Requirements: Publication of Reporting and Notification Forms
For more information, contact a tax professional with KPMG’s Global Transfer Pricing Services group in Belgium:
Dirk Van Stappen | email@example.com
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