Belgium Publishes Simplified Local File Form for 2016

Belgium's Federal Public Service (SPF) Finance has published updated guidance on the country's BEPS Action 13 requirements, including a simplified version of the Local file form (Form 275 LF) that can be used for the 2016 period. The simplified form includes parts A and C of the Local file. Part B, which includes more detailed information, is required for periods beginning on or after 1 January 2017. The guidance also notes that until the electronic system for submission of Local files is co…