International cooperation: exchanges of information by the AG Taxation

This table shows the number of information received and sent to partner countries per calendar year. On income taxes, AGFisc automatically exchanges information with partner countries on: financial accounts; cross-border advance rulings and advance pricing arrangements; different income categories (including professional income, attendance tokens, pensions, life insurance income, possession and income from real estate); country-by-country reports; cross-border arrangements to be reported. In VAT, automatic exchanges include: intra-Community supplies of services (VIES); trade in the registrations of a taxable person in another Member State and on sales of new means of transport to individuals in another Member State. Each exchange of VAT information is counted separately. Notifications are a form of international assistance whereby a State proceeds, in accordance with its rules of procedure, to notify administrative acts and decisions from another State in order to ensure their scope and legal value. The Advanced Pricing Agreement is an agreement whereby tax administrations agree on a set of criteria for setting fair transfer pricing prior to transactions between associated companies. Transfer pricing is the prices at which an undertaking transfers goods (corporate or intangible) or renders services to associated enterprises. The amicable procedure is a mechanism for tax administrations to consult with each other in order to resolve disputes arising from the misapplication of international double taxation conventions. This procedure is independent of national remedies. The number of multilateral controls corresponds to the controls started and in progress during the year concerned. Within the framework of administrative cooperation and the exchange of information, authorised Belgian and foreign officials are authorised to be present in the administrative offices of another State and/or to participate in administrative investigations carried out in its territories. Legend: 0 = null value. Empty cell = no possible value. N/B = data not available.