Tax

Transfer Pricing Country Profiles

These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.

Taxing Wages: Key findings for Belgium

Belgium had the highest tax wedge among the 35 OECD member countries in 2017. The country occupied the same position in 2016. The average single worker in Belgium faced a tax wedge of 53.7% in 2017 compared with the OECD average of 35.9%.

Global Forum on Transparency and Exchange of Information for Tax Purposes: Belgium 2018 (Second Round) - Peer Review Report on the Exchange of Information on Request

Revenue Statistics: Key findings for Belgium

The tax-to-GDP ratio in Belgium decreased by 0.6 percentage points, from 44.8% in 2015 to 44.2% in 2016. The corresponding figures for the OECD average were an increase of 0.3 percentage points from 34.0% to 34.3% over the same period.

Making Dispute Resolution More Effective - MAP Peer Review Report, Belgium (Stage 1) - Inclusive Framework on BEPS: Action 14

Tax and Skills: Key findings for all countries

These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.

Environmental taxes: Key findings for Belgium

This country note provides an environmental tax and carbon pricing profile for Belgium. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.

Tax: Jurisdictions move towards full tax transparency

Furthering efforts to fight against international tax evasion and bank secrecy, members of the Global Forum on Transparency and Exchange of Information for Tax Purposes have issued 12 new peer review reports.