Belgium

Comprehensive Belgian transfer pricing guidance released

Geoffroy Galéa, Laura Deroy, and Jasper Adriaensen of Deloitte, Belgium discuss a draft transfer pricing circular released by the Belgian tax authority on November 9 which addresses topics such as appropriate use of comparables, intra-group services, financial transactions, and intangibles . . .

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Belgium

EU Commission calls out harmful tax practices in Belgium, Cyprus, Hungary, Ireland, Luxembourg, Malta, Netherlands

The EU Commission took tentative steps toward reducing harmful tax competition among EU member countries today, publishing European Semester country reports that identify seven EU countries as potentially facilitating tax avoidance by multinationals. The Commission today also released a taxation paper detailing economic evidence that suggests that particular tax avoidance structures , , ,

Belgium

Belgium: Fairness Tax struck down by Constitutional Court

Daniel Garabedian and Steven Peeters of Liedekerke Wolters Waelbroeck Kirkpatrick, Brussels, discuss the implications of a March 1 decision of Belgium’s Constitutional Court, which struck down Belgium’s Fairness Tax as unconstitutional, but also left the tax partially in place for a temporary period . . .