2024 Global Transfer Pricing Guide

Transfer pricing (TP) continues to be a hot topic domestically, at EU level and in the international scene. 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
• Transfer pricing impact of Pillar Two
• The proposal for an EU directive on transfer pricing
• Amount B
• An analysis of the main TP-related developments that took place during 2023
• Latest developments in legislation, case law and practice

Download the chapters below!

Any further questions or in need of assistance after reading these contributions? Our transfer pricing teams in each jurisdiction are composed of highly specialized tax advisers. Please contact a member of our Transfer Pricing team or your trusted Loyens & Loeff adviser.