Transfer pricing in Belgium

Article Abstract:

The transfer pricing policy of Belgium's tax authorities is outlined. Topics include auditing practices, the newly-created advance ruling office, transfer pricing guidelines, and criteria for determining the need for an audit.

Belgium, Laws, regulations and rules

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Global activity on the electronic commerce front: a taxation update

Article Abstract:

The author outlines the potential impact on the world economy of electronic commerce and offers a broad country-by-county analysis of national e-commerce taxation policies.

United States, Taxation, Electronic commerce, E-commerce

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Transfer pricing advance pricing agreements: current status by country

Article Abstract:

The author describes transfer pricing advance pricing agreements and compares the relevant procedure in several countries.

Comparative analysis

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