As a result of Belgium implementing BEPS action 13, Belgian resident parent companies (or the Belgian company that is appointed as the surrogate ultimate parent company) of multinational groups with consolidated gross revenue of € 750 million must file a CbCR. In certain specific circumstances the Belgian entity of a qualifying multinational group will be obliged to file a CbCR although it is not the parent company or the surrogate ultimate parent company.
In addition, each Belgian entity …