Transfer pricing remains a primary focus of the international tax community. International efforts led primarily by the Organisation for Economic Co-operation and Development (OECD), together with increasing unilateral efforts by individual governments worldwide, have created an ever-more complex and contentious environment for multinational enterprises (MNEs) seeking to meet their global obligations. The financial strains placed on governments by the recent COVID-19 pandemic have only exacerbated these pressures. 

Our experts have contributed to the Belgium, Luxembourg and The Netherlands chapters of the publication. The chapters cover, among other topics: 
•    Legal framework and recent case law
•    Application of transfer pricing rules
•    Transfer pricing methods (selection and application)
•    Special considerations with respect to intangibles and financial transactions
•    Advance pricing agreements with tax authorities
•    Penalties and documentation obligations
•    Impact of COVID-19

Download the chapters below!