News, 7 June, 2024
The Belgian Pillar 2 transposition law was recently amended, in part to incorporate the most recent additional OECD Commentary. This law also provides that “Pillar 2 groups” will (have to) have a separate CBE registration (‘Crossroads Bank for Enterprises’). This should simplify relations with the tax administration by providing only…
News, 11 April, 2024
The Belgian tax authorities recently initiated the 2024 transfer pricing audit wave, starting with a questionnaire and a pre-audit meeting.
News, 13 October, 2023
BEFIT stands for “Business in Europe: Framework for Income Taxation” and is the object of a draft EU directive proposed by the European Commission on 12 September 2023 (the “Draft Directive”). The stated aim of the Draft Directive is to reduce the tax compliance costs of large groups by proposing…