The Belgian Ministry of Finance has issued Circular 2026/C/45, which includes an addendum to the transfer pricing guidance in Circular 2020/C/35. The addendum provides for the integration of the OECD Report on Amount B into Belgian administrative guidance, which was developed as part of Pillar 1 of the Two-Pillar Solution to simplify and standardize the application of the arm's length principle for baseline marketing and distribution activities. Belgium will not accept the application of t…