Belgium has published in the Official Gazette the decrees setting the forms for Country-by-Country (CbC) reports, CbC reporting notification, Master file and Local file, as well as the explanatory notes for each. The new forms are required as part of Belgium's new transfer pricing documentation requirements, which are based on BEPS Action 13 and the EU requirements under Council Directive (EU) 2016/881. The new requirements generally apply for fiscal years beginning on or after 1 January 2016…