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Belgian Court Rejects Tax Authorities’ Use of Transfer Pricing Principles to Deny Deduction of Royalty for Trade Name Use

Aldo Engels & Emma Parduyns

International Transfer Pricing Journal2025https://doi.org/10.59403/33y9xwjarticle
ABDC C
Weight
0.50

What the paper says

A Belgian court ruled that royalty payments for the use of a trade name by a subsidiary are tax deductible if they serve a genuine business purpose, and does not require proof that the use of the trade name generated actual quantified value. The decision highlights that royalty payments may be assessed under both the transfer pricing provisions in articles 26 and 185(2)(a) of the ITC and the general deductibility rule in article 49 of the ITC.

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https://doi.org/https://doi.org/10.59403/33y9xwj

Or copy a formatted citation

@article{aldo2025,
  title        = {{Belgian Court Rejects Tax Authorities’ Use of Transfer Pricing Principles to Deny Deduction of Royalty for Trade Name Use}},
  author       = {Aldo Engels & Emma Parduyns},
  journal      = {International Transfer Pricing Journal},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.59403/33y9xwj},
}

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Belgian Court Rejects Tax Authorities’ Use of Transfer Pricing Principles to Deny Deduction of Royalty for Trade Name Use

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.