Key changes to dispute resolution
November 19, 2007
The Belgian tax authorities have reformed the state's dispute resolution approach. PwC reports.
Multinational businesses fall into two categories when deciding their transfer pricing policy in Belgium. Some decide to take a proactive stance: when setting up in Belgium or when they modify their TP policy, they often request an advance tax ruling from the Belgian tax authorities. Other businesses do not request advance rulings. Some may pro-actively develop TP documentation, while others wait until a tax audit takes place.
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