Belgium: Transfer pricing documentation | KPMG | GLOBAL
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Belgium: Transfer pricing documentation

Belgium: Transfer pricing documentation

Belgium has adopted the transfer pricing documentation structure proposed by the Organisation for Economic Cooperation and Development (OECD).


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In line with guidance provided by the OECD under Action 13 of the base erosion and profit shifting (BEPS) project, Belgium introduce transfer pricing documentation requirements in a 1 July 2016 "program law" and by the related Royal Decree (dated 28 October 2016).

Belgium, thus, is moving from an era when no transfer pricing documentation was required (unless requested in the context of a tax audit), to a formal transfer pricing documentation regime that includes the electronic filing of documentation.


Read a January 2017 report [PDF 1.9 MB] prepared by the KPMG member firm in Belgium

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