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Préparez votre contrôle prix de transfert de manière consciencieuse (BDO)

Auteur: Gaëlle Pirenne (BDO)Date de publication: 14/01/2021 Le début de l’année sonne habituellement le début du plan de travail de la Cellule Prix de Transfert. Cette équipe nationale spécialisée dans les contrôles fiscaux en prix de transfert a ne cesse d’être renforcée étant donné que les contrôles en matière de

2021-01-23T12:36:08+00:00 26 janvier, 2021|Categories: Impôts directs|Tags: , |

Belgium: Transfer pricing compliance, Local file deadline extended to October 2020 (KPMG)

Author: KPMG Publication date: 17/09/2020 The corporate tax and transfer pricing compliance deadline for many Belgian taxpayers is typically toward the end of September (i.e., for companies with financial years ending in December). However, this year, in light of the current coronavirus (COVID-19) pandemic situation, the filing deadline for the

2020-09-22T07:52:05+00:00 22 septembre, 2020|Categories: Impôts directs|Tags: , |

The Transfer Pricing Law Review – Chapter 2: Belgium (Tiberghien)

Authors: Ahmed El Jilali and Heleen Van Baelen (Tiberghien) Publication date: 01/09/2020 Although the arm’s-length principle, which forms the basis of the framework of transfer pricing rules, has had a long international history, it was only explicitly introduced into Belgian legislation in 2004. The Belgian legislature used the Organisation for Economic Co-operation

2020-09-05T07:48:40+00:00 5 septembre, 2020|Categories: Impôts directs|Tags: , , |

Transfer Pricing in and beyond COVID-19 times – impact on Intercompany Royalties (Baker McKenzie)

Authors: Gery Bombeke and Dieter Geuens (Baker McKenzie) Publication date: 22/04/2020 Must a heavily impacted licensee continue to pay royalties under its intercompany license agreements? The 2019 novel coronavirus (COVID-19) is disrupting all our lives and requires full attention to our health and safety. It is, however, also heavily impacting businesses around

2020-05-06T15:35:32+00:00 6 mai, 2020|Categories: Impôts directs|Tags: , , |

Les nouveautés apportées par la loi relative aux mécanismes de règlement des différends fiscaux dans l’Union européenne (BDO)

Auteurs: Charlotte Broekaert, Kim Van Woensel et Tine Slaedts (BDO) Date de publication: 13/02/2019 Ce 1er février 2019, le Conseil des Ministres a approuvé l’avant-projet de Loi qui vise à transposer en droit belge la directive 2017/1852 du Conseil du 10 octobre 2017 concernant les mécanismes de règlement des différends fiscaux dans l'Union européenne. Cette

2019-03-12T10:09:09+00:00 12 mars, 2019|Categories: Droit fiscal Impôts directs|Tags: , , |

Transferpricingdocumentatie : de relevante data naderen! (KPMG)

Auteur: Thomas Zwaenepoel (KPMG) Publicatiedatum: 02/01/2018 In onder meer onze nieuwsbrief van oktober 2017 besteedden wij aandacht aan de transferpricingdocumentatievereisten in Nederland en België. Naar aanleiding van recente ontwikkelingen in beide landen en met het oog op de nadere relevante data geven wij u hierbij een update. In onder meer onze nieuwsbrief van

2018-01-10T08:39:58+00:00 10 janvier, 2018|Categories: Droit fiscal Impôts directs|Tags: , |

Alert : Do not forget the Belgian transfer pricing documentation requirements (PwC)

Auteur: Xavier Van Vlem (PwC) Publicatiedatum: 27/11/2017 The purpose of this message is to remind you of the Belgian transfer pricing (“TP”) documentation requirements that qualifying companies have to meet in the near future. See https://www.pwc.be/transferpricing and the relevant tax insights of 14 June 2016 and 15 December 2016 for a summary of the Belgian TP documentation requirements (qualifying companies, content of the forms, deadlines etc.). Administrative tolerance for Electronic filing of the TPdocumentation related

2017-11-30T12:24:36+00:00 30 novembre, 2017|Categories: Droit fiscal Impôts directs|Tags: , |

Transfer Pricing Quick Scan (KPMG)

In an increasingly global business environment, multinational organizations market and sell their goods and services around the world. As a result, fiscal authorities defend their national tax bases vigorously. Actions include: Detailed transfer pricing regulations, Strict documentation requirements, Sophisticated audit practices, Significant penalties for non-compliance, Introduction of the Base Erosion

2017-03-13T14:32:15+00:00 13 mars, 2017|Categories: Impôts directs|Tags: , , |

The Link Between Transfer Pricing and Customs Valuation: What’s new in 2017? (Deloitte)

“The Link Between Transfer Pricing and Customs Valuation — 2017 Country Guide" is one of the most broad-based and authoritative, annually updated, guides of its kind, compiling essential information regarding the customs-related requirements and implications of related party pricing and retroactive transfer pricing adjustments in numerous jurisdictions around the world.

2017-02-16T12:53:39+00:00 16 février, 2017|Categories: Impôts directs TVA et douane|Tags: , |

Nieuwe transfer pricing formulieren gepubliceerd vanaf boekjaar 2016 – Hoe ver staat u met uw transfer pricing documentatie? (Van Havermaet)

De nieuwe transfer pricing documentatieverplichting  geldt in België voor boekjaren startende vanaf 1 januari 2016. Nog vóór de jaarwisseling heeft de Belgische regering hiertoe specifieke formulieren gepubliceerd. De uiterste indieningsdata van deze formulieren verschillen. Een groot deel van de documentatie moet worden ingediend als fiscale bijlage bij de aangifte vennootschapsbelasting.

2017-01-11T11:23:27+00:00 11 janvier, 2017|Categories: Impôts directs|Tags: , |