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.
English, PDF, 464kb
The tax wedge for the average single worker in Belgium decreased by 1.1 percentage points from 53.8 in 2017 to 52.7 in 2018. The OECD average tax wedge in 2018 was 36.1 (2017, 36.2).
English, PDF, 533kb
The tax-to-GDP ratio in Belgium increased by 0.5 percentagepoints, from 44.1% in 2016 to 44.6% in 2017. The corresponding figures for the OECD average were an increase of 0.2percentage points from 34.0% to 34.2% over the same period.
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.
English, PDF, 512kb
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.
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.