1. Tuesday, 27 November 2018

    WTS Global Transfer Pricing Newsletter November 2018

    The WTS Global newsletter summarizes new developments in the field of TP for 10 countries and has been prepared by local TP experts within the global WTS-network.

  2. Friday, 06 July 2018

    OECD releases a discussion draft on the transfer pricing aspects of financial transactions

    On July 3, 2018 the OECD released the highly anticipated discussion draft on financial transactions, which deals with the follow-up work in relation to Actions 8-10 of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project. Public comments are invited on the discussion draft and should be submitted by September 7, 2018.

  3. Friday, 06 July 2018

    Prepare for detailed transfer pricing form in Belgium

    Due to the introduction of the mandatory transfer pricing documentation in Belgium in 2016, the filing date for the local file form (form 275 LF) for a large amount of Belgian entities that form part of a multinational group is approaching for the second time.

  4. Wednesday, 04 July 2018

    BEPS Transfer Pricing Financial Transactions: Non-consensus, the proper term for a political agenda to discard the arm’s length principle?

    On July 3, 2018, under the mandate of the Report on Actions 8-10 of the BEPS Action Plan, the OECD issued its highly anticipated public discussion draft on financial transactions. Interest parties are invited to provide their comments, and responses to specific questions raised, by September 7, 2018.

  5. Tuesday, 15 May 2018

    New Dutch transfer pricing Decree

    On May 11, the Dutch State Secretary of Finance published a new Dutch transfer pricing Decree that replaces the Decree from November 14, 2013. The new Decree aims to address the recent changes to the OECD Transfer Pricing Guidelines, which were adjusted as a result of the BEPS-project.

  6. Wednesday, 02 May 2018

    New Luxembourg intellectual property regime in force

    Luxembourg new tax regime designed to increase intellectual property (“IP”) developments has entered into force in April 2018 and is effective as of 1 January 2018. The new regime (the “IP Law”) follows after the Luxembourg government abolished its former IP regime as from 30 June 2016 (subject to grandfathering rules in effect until no later than 30 June 2021).

  7. Friday, 23 March 2018

    OECD - newsflash

    On March 22, 2018, the OECD released the report ‘Additional Guidance on the Attribution of Profits to Permanent Establishments’. This report follows the final report on ‘Preventing the Artificial Avoidance of Permanent Establishments Status’, which was released earlier as part of action point 7 of the BEPS project.

  8. Wednesday, 20 December 2017

    UBO register very close to be introduced in Luxembourg !

    Following the adoption of the fourth EU anti-money laundering directive (2015/849/EC, the “Directive”) which aim is to prevent money laundering and terrorism financing by means of, inter alia, introducing central registers identifying the ultimate beneficial owner(s) (“UBOs”) for certain Luxembourg entities, two draft bills of law were introduced on 6 December 2017 and presented to the Luxembourg Chamber of Deputies. Both bills are presently undergoing their parliamentary journey, expected to be implemented in the course of 2018.

  9. Tuesday, 19 December 2017

    WTS Transfer Pricing Newsletter December 2017

    The WTS newsletter summarizes new developments in the field of TP for 10 countries and has been prepared by local TP experts within the global WTS-network.


  10. Tuesday, 12 December 2017

    Update on Electronic filing of Belgian Transfer Pricing documentation

    The Belgian tax authorities have granted an extension on the administrative deadline until 31 March 2018 regarding the filing of the Master file (275 MF), the Country-by-Country report (275 CBC) and Country-by-Country notification for 2018 (275 CBC NOT).