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比利时税务总局最近修订的转让定价规定,由于没有硬性规定纳税人应提供多少证件,同时要求税务稽查人员在审核转让定价交易时采取灵活、务实的态
The Belgian Tax Administration recently revised the transfer pricing rules, because there is no mandatory regulation of how many taxpayers should provide documents, while requiring tax inspectors in the review of transfer pricing transactions to take a flexible and pragmatic state