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!