Belgium has set a deadline of 31 January 2020 for pre-filing requests in the field of transfer pricing, patent income deduction and innovation income deduction.
Belgium has published its bill on fiscal and tax abuse in the country’s Official Gazette.
Belgium has enacted interest deduction limits consistent with the EU Anti-Tax Avoidance Directive (ATAD).
Effective January 1, 2019, Belgium introduced a Corporate Income Tax (CIT) consolidation regime.
A new version of the Harmonized System (HS) of Nomenclature was introduced on January 1, 2017.
On October 25, 2016, the European Commission published a revised corporate tax reform package.
An informal Economic and Financial Affairs Council (ECOFIN) meeting took place on September 9 and 10, 2016, to discuss the implications of the European Council’s ruling that the tax affairs of Apple in Ireland constituted state aid.
Margrethe Vestager, EU competition commissioner, has made it clear that she plans to defend the decision to order Apple to pay €13 billion (£11 billion) in back tax to the Irish government.
Provision will impact Belgian companies with Permanent Establishments in other EU member states, Iceland and Norway