Circular letter on transfer pricing documentation penalties published

On 8 February 2019, the Belgian tax administration published Circular Letter No. 2019/C/14 (the Circular letter) on the penalties due if a taxpayer did not fulfill its transfer pricing reporting obligations. The Circular letter is an annex to circular letter 2017/c/56 providing further guidance to these transfer pricing reporting obligations. Previously a penalty could not … Continue reading Circular letter on transfer pricing documentation penalties published