On 20 July 2017, the Belgian parliament adopted legislation to transpose into domestic law the amendments made to the EU Directive on administrative cooperation in the field of taxation (2011/16/EU) concerning the exchange of Country-by-Country (CbC) reports (Council Directive (EU) 2016/881) and the exchange of information on cross border tax rulings and advance pricing agreements (APA) (Council Directive (EU) 2015/2376).
With regard to CbC reports, the changes introduced are mainly limite…