The Belgian ruling commission has announced that pre-filing requests or ruling requests concerning Transfer Pricing (TP) or the patent income deduction regarding the corporate income tax return that will be filed by the end of September 2020 must be introduced on or before 31 January 2020. For companies that are not closing their annual accounts on a calendar year basis, the request to the ruling commission must be made by a date that is at least 8 months before the ultimate filing date of the corporate tax return.
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