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.
Publication Name: The International Tax Journal
Subject: Business, international
ISSN: 0097-7314
Year: 2000
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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.
Publication Name: The International Tax Journal
Subject: Business, international
ISSN: 0097-7314
Year: 2000
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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.
Publication Name: The International Tax Journal
Subject: Business, international
ISSN: 0097-7314
Year: 2000
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