The Belgian government submitted tax reform legislation to parliament on 2 June 2016. The legislation provides for the implementation Country-by-Country (CbC) reporting requirements, increased tax haven payment reporting obligations and various other measures to balance the budget.
CbC Reporting and Master/Local File Requirements
The legislation includes new CbC reporting, Master file and Local file requirements based on BEPS Action 13 ({News-2016-05-18/P/2- previous coverage}). The CbC re…