We have contributed to three chapters in Chambers and Partners Global Transfer Pricing Guide 2023.

Transfer pricing remains a primary focus of the international tax community. International efforts led primarily by the Organisation for Economic Co-operation and Development (OECD), together with increasing unilateral efforts by individual governments worldwide, have created an ever-more complex and contentious environment for multinational enterprises (MNEs) seeking to meet their global obligations. The financial strains placed on governments by the recent COVID-19 pandemic have only exacerbated these pressures.

Our experts have contributed to the Belgium, Luxembourg and The Netherlands chapters of the publication. The chapters cover, among other topics: 

  • Legal framework and recent case law
  • Application of transfer pricing rules
  • Transfer pricing methods (selection and application)
  • Special considerations with respect to intangibles andfinancial transactions
  • Advance pricing agreements with tax authorities
  • Penalties and documentation obligations
  • Impact of COVID-19

Download the chapters below!


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