Belgique


  • 6-novembre-2017

    Français

    Fiches pays en matière de prix de transfert

    Les fiches par pays sur les législations et pratiques en matière de prix de transfert de pays membres de l'OCDE et non membres.

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  • 26-septembre-2017

    Français

    L’OCDE publie les premiers examens par les pairs de la mise en œuvre du standard minimum de BEPS portant sur l’amélioration des mécanismes de règlement des différends

    Dans la continuité des efforts permanents réalisés pour améliorer le cadre fiscal international, l’OCDE a diffusé un premier bilan spécifique par pays portant sur les actions individuelles entreprises en vue d’améliorer les mécanismes de règlement des différends.

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  • 26-September-2017

    English

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

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.

    The peer review process is conducted in two stages.  Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Belgium, which is accompanied by a document addressing the implementation of best practices.

  • 6-April-2017

    English, PDF, 418kb

    Taxing Wages: Key findings for Belgium

    Belgium had the highest tax wedge among the 35 OECD member countries in 2016. The country occupied the same position in 2015. The average single worker in Belgium faced a tax wedge of 54.0% in 2016 compared with the OECD average of 36.0%.

  • 28-March-2017

    English

    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.

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  • 30-November-2016

    English

    Revenue Statistics: Key findings for all countries

    These country specifc documents provide figures on tax-to-GDP ratios and tax structures for OECD member countries from the latest OECD Revenue Statistics publication.

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  • 30-November-2016

    English

    Consumption Tax Trends: Key findings for all countries

    These country specifc documents provide figures on VAT/GST rates and VAT revenue ratios for OECD member countries from the latest OECD Consumption Tax Trends publication.

  • 26-September-2016

    English, PDF, 512kb

    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.

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  • 12-avril-2013

    Français

    Le Forum mondial sur la transparence fiscale met l’accent sur l’efficacité de l’échange de renseignements

    Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales a publié une série de rapports sur l’évaluation des systèmes fiscaux en vigueur à Belize, en Finlande, en Islande, à Nauru, en Pologne, au Portugal, en Suède et en Turquie.

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  • 25-avril-2012

    Français

    Fiscalité: la charge fiscale moyenne sur les salaires continue d'augmenter dans les pays de l’OCDE

    Le prélèvement moyen d’impôts et de cotisations sociales sur les revenus du travail a augmenté dans 26 des 34 pays de l’OCDE en 2011, selon la nouvelle édition des Impôts sur les salaires de l’OCDE.

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