Belgium's Federal Public Service (SPF) Finance has published updated guidance on the country's BEPS Action 13 requirements, including for the Master file, Local file, Country-by-Country (CbC) report, and the CbC notification. The guidance provides an overview of each requirement, Belgium's adoption of OECD guidance, and the related forms. The requirements all generally apply for fiscal years being on or after 1 January 2016.
Master/Local File
The Master file and Local file requirements app…