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Belgique


  • 5-December-2019

    English, PDF, 388kb

    Revenue Statistics: Key findings for Belgium

    The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Belgium increased by 0.3 percentage points from 44.5% in 2017 to 44.8% in 2018. The corresponding figure for the OECD average was a slight increase of 0.1 percentage point from 34.2% to 34.3% over the same period.

  • 13-August-2019

    English

    OECD releases first stage 2 monitoring reports for BEPS Action 14 on improving tax dispute resolution mechanisms

    The work on BEPS Action 14 continues with today’s publication of the first round of stage 2 peer review monitoring reports, which consists of monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review reports.

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  • 13-August-2019

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Belgium (Stage 2) - 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 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Belgium, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
  • 26-juin-2019

    Français

    La Belgique dépose son instrument de ratification de la Convention Multilatérale BEPS

    La Belgique a déposé aujourd’hui son instrument de ratification de la Convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir l'érosion de la base d'imposition et le transfert de bénéfices, soulignant ainsi son ferme engagement à prévenir l’utilisation abusive des conventions fiscales et le BEPS par les entreprises multinationales.

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  • 11-April-2019

    English, PDF, 464kb

    Taxing Wages: Key findings for Belgium

    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).

  • 17-September-2018

    English, PDF, 121kb

    Effective carbon rates: Key findings for Belgium

    This country note for Belgium provides detail on the proportion of CO2 emissions from energy use subject to different effective carbon rates (ECR), as well as on the level and components of average ECRs in each of the six economic sectors (road transport, off-road transport, industry, agriculture and fishing, residential & commercial, and electricity).

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  • 9-avril-2018

    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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  • 4-avril-2018

    Français

  • 4-April-2018

    English

    Global Forum issues tax transparency compliance ratings for nine jurisdictions as membership rises to 150

    The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published today nine peer review reports assessing compliance with international standards on tax transparency.

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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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