After lengthy negotiations, the Arizona coalition has finally reached a coalition agreement, documented in approximately 200 pages. This agreement includes several tax measures that could impact companies with cross-border activities.

Since 2016, Belgium has implemented a mandatory three-tier documentation system for transfer pricing, consisting of a master file, a local file and a country-by-country report (CbCR). For tax years beginning on or after 1 January 2025, these forms will be updated.

Do you occasionally do business in France? Or are you planning to do so in the future? If so, you should keep these points in mind.