Transfer pricing documentation – time limits to file local file

The formats of the transfer pricing reports to be used by Belgian group entities were published in the State Gazette of 2 December 2016 (see Transfer pricing documentation reports published).

The ministry of finance clarified in rectification, published in the Belgian State Gazette of 14 August 2017, that the local file is an integral part of the corporate or non-resident income tax return. Therefore, the local file must be filed within the same time limits.

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