Belgium transfer pricing documentation guide
March 07, 2008
Dirk van Stappen, head of the KPMG global transfer pricing practice 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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