Belgium transfer pricing documentation guide
March 01, 2010
Dirk Van Stappen of the KPMG in Belgium, provides a definitive guide to transfer pricing documentation policy.
The first circular letter on transfer pricing published in Belgium is dated June 28 1999 (Version in Dutch nr AFZ/98-0003 – version in French nr. AAF/98-0003). This letter provided guidance to the local tax inspectors on when and how to perform a transfer pricing audit. It includes three different situations in which the local tax inspector is assumed to initiate a (thorough) transfer pricing audit, being
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