Belgian ruling procedure
With a view to legal certainty, it is possible for multinational enterprises to obtain an advance
ruling on the allocation of profits and/or on the at arm’s length character of pricing
arrangements in the framework of cross border (related) party relations. An appropriate
transfer pricing study has to be submitted in order to determine the arm’s length profit that
should have been realized by the Belgian company. Upon your request, we can assist you in
this matter.

скотский он .. этот legal english

Примерно так:
Процедура предварительного согласования в Бельгии

С учетом однозначного толкования положений законодательства (??) международные компании могут получить (от налоговых органов) предварительное согласование порядка распределения прибыли и (или) рыночного характера ценообразования в рамках внешнеторговых отношений (между взаимозависимыми лицами). Необходимо подать результаты соответствующего анализа трансфертного ценообразования для определения рыночного уровня цен по сделкам, который должна была провести бельгийская компания.

процедура получения предварительного решения в Бельгии

At arm’s length principle - general principles
A very important point of attention is the transfer pricing between affiliated companies (i.c.
likely all or some of the customers of the Company). It goes without saying, that if all
transactions take place between non-related parties, there shoud be no issue.
Belgian tax legislation does not contain a general provision on transfer pricing. Pursuant to
article 185 § 2 Belgian Income Tax Code (hereinafter ‘BITC’), the arm’s length principle is
defined with respect to cross-border transactions between affiliated taxpayers. Besides, there
are specific anti-abuse provisions targeting cross-border transactions. Article 26 BITC states
that, if a Belgian enterprise grants “abnormal or benevolent advantages” to a foreign
associated enterprise, these advantages will be added to its own profits.
- “Abnormal” are the advantages that, taking all economic circumstances into account, are
different from what is usual in the business practice of the companies concerned. The
Belgian tax authorities have confirmed1 that article 26 refers to the internationally
recognized “at arm’s length”-principle (what would a third party do in the same
circumstances?).
- “Gratuitous” or benevolent are the advantages that are granted in the absence of any
obligation to do so.

Полнее некуда. Ахмед, шукрам)