Transfer pricing documentation: what you need to know and how to comply with the rules

Gain insight into Belgian and international documentation requirements for transfer pricing. Learn how to prepare accurate and risk-mitigating reports in accordance with OECD guidelines and Belgian legislation.

Content

This practical training course provides you with a comprehensive overview of Belgian and international documentation requirements for transfer pricing. You will learn exactly what needs to be included in the Master File, Local File, and Country-by-Country Report, how to substantiate transactions, avoid errors, and prepare your documentation correctly and on time in accordance with OECD guidelines and Belgian legislation.

Target group

This training is aimed at finance professionals and compliance officers who are responsible for preparing and monitoring transfer pricing documentation within multinational companies.

Duration

A physical session typically lasts 1.5 to 2 hours and is organized at the client’s premises. An online session lasts 1.5 hours.

Timing

We offer our training courses online or as customized in-company training courses tailored to the specific needs of companies. If you are interested, please contact us via the “MORE INFORMATION” button above. We will be happy to consult with you to schedule a session that fully meets your needs.

Programme

  • Introduction to Transfer Pricing Documentation: Brief explanation of the importance of documentation requirements and the link with the BEPS project.

  • OECD’s three-part documentation approach: Explanation of the Master File, Local File, and Country-by-Country Report. Clear distinction between the Master/Local File and the corresponding Belgian forms (275 MF and 275 LF), including content and thresholds.

  • Essential components of a compliant report: What must your documentation contain according to the OECD? Focus on functional analysis and price justification.

  • Belgian obligations and recent updates: Overview of Belgian regulations and practical points for attention.

  • Best practices and pitfalls: How do you substantiate transactions correctly and in a timely manner? Common mistakes such as inadequate documentation or insufficient attention to local rules are discussed.

  • Summary and Q&A: Short recap and time for questions.