International cooperation: exchange of information by the General Administration of Taxation

This table gives the number of information received and sent to partner countries per calendar year. With regard to income taxes, the General Administration of Taxation automatically exchanges information with the partner countries on: financial accounts; cross-border advance rulings and advance pricing arrangements; different categories of income (in particular professional income, attendance tokens, pensions, life insurance income, possession and income from immovable property); country-by-country reports; reportable cross-border arrangements. In terms of VAT, automatic exchanges include: exchanges on registrations of a taxable person in another Member State and on sales of new means of transport to private individuals in another Member State; intra-Community supplies of services. The application (VIES), from which we extract data, does not provide statistical data. This is why we cannot communicate this data at this time. Each exchange of VAT information is counted separately. Notifications are a form of international assistance whereby a State, in accordance with its rules of procedure, notifies administrative acts and decisions emanating from another State. This is to ensure the scope and legal value of such acts and decisions. The Advanced Pricing Agreement is an agreement whereby tax administrations agree on a set of criteria for setting fair transfer prices prior to transactions between associated enterprises. Transfer prices are the prices at which an enterprise transfers goods (whether tangible or intangible) or renders services to associated enterprises. The mutual agreement procedure is a procedure allowing tax administrations to consult each other in order to resolve disputes arising from the incorrect application of international conventions for the prevention of double taxation. This procedure is independent of national remedies. The number of multilateral controls corresponds to controls started and ongoing during the year concerned. In the context of administrative cooperation and exchange of information, authorised Belgian and foreign officials are allowed to be present in the administrative offices of another State and/or to participate in administrative enquiries carried out in its territories. Legend: 0 = zero value. Empty cell = no value possible. N/B = data not available.