On 7 December 2018, the Belgian Federal Public Service (SPF) Finance published a notice on its transfer pricing - BEPS 13 guidance page that for those MNEs with a 31 December 2018 standard deadline to submit the Master file (Form 275 MF), Local file (Form 275 LF), and/or CbC Notification (Form 275 CBC NOT), an extension has been granted to 28 February 2019. The notice also explicitly states th…