Exclusive: ECJ decision may lead to change in Belgian rules
May 12, 2010
Stefaan De Baets, First Attaché of Finances at the Belgian Finance Ministry, along with representatives from the country’s competent authority and the transfer pricing audit teams reveal how ECJ rulings may alter transfer pricing in the country.
Please describe the transfer pricing function in the tax authority in your country?
On July 1 2006, a specific transfer pricing audit team was created. It is an autonomous team for the audit of transfer pricing and assistance, for example to other audit centres or in appeal procedures. The transfer pricing audit team has to be informed of all transfer pricing audits that are being pursued by other non-specialised audit teams. The team is part of the large businesses audit centre.
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