Disclosure obligation of aggressive cross-border constructions for tax specialists

From 1 July 2020, tax specialists will have to disclose aggressive cross-border…


The new innovation deduction

Under pressure from the BEPS ("Base Erosion and Profit Shifting") action plan…


Transfer Pricing &BEPS: first approach

Industrial activities are becoming increasingly more international. Companies…


Does my company have a permanent establishment?

Within an international context, it is important to know whether or not your…


Belgium considers Transfer Pricing: implementation of mandatory documentation

In July 2013 the OECD prepared a plan against aggressive tax planning and…