Transfer Pricing End-of-Year Adjustments in Belgium

This article is a navigation through the Belgian transfer pricing practice with respect to end-of-year adjustments, including audit practices, tax authorities’ positions and strategical recommendations to MNE groups with Belgian presence.The article is part of a special issue of the International Transfer Pricing Journal on transfer pricing end-of-year adjustments. The other articles include the General Report and contributions on France, Germany, Ireland, Italy, Korea, the Netherlands, Spain, the United Kingdom and the United States.