Transfers of Profits: the New Article 26 of the Belgian Income Tax Code and Article 57 of the French General Tax Code - Intertax View Transfers of Profits: the New Article 26 of the Belgian Income Tax Code and Article 57 of the French General Tax Code by - Intertax Transfers of Profits: the New Article 26 of the Belgian Income Tax Code and Article 57 of the French General Tax Code 22 2 Intertax