PwC's Tax Bites Podcast

On 8 October 2021, the Inclusive Framework (IF) announced a further agreement backed by 136 (out of 140) members of the Inclusive Framework on the two-pillar approach. In the last few days, a number of countries that initially opposed the reform are now also signing up for it (e.g. Hungary, Ireland and Estonia). With this, all EU Member States that are part of the IF are supporting the reform. In...

In this episode, Nancy De Beule, Florian Jacobfeuerborn and Jurgen Coessens explore how tax can play a role in the economic recovery after the COVID-19 pandemic. These M&A  experts use their experience in the Belgian market to explore the risks and pitfalls in relation to taxation and post-COVID recovery. They share valuable insights, relevant beyond Belgium, on how business can recapitalise o...

The increased importance of green taxation cannot be overstated. On 14 July, the European Commission published its ambitious Fit for 55 package. This package fits into the broader initiative of reforming the EU tax landscape, announced by the Commission in May of this year.  Join our podcast for an overview of the most relevant tax aspects of the package and how they will impact your business. Hav...

Global minimum taxation has been front page news since an agreement was reached by the G7 recently. It sounds simple as a concept, but different views and approaches around the world make it far from easy to navigate. In this podcast we’ll discuss the expectations of a global minimum tax in the EU and the US, taking into account recent developments like the Biden Green Book and OECD IF announcemen...

There are many things to consider for the tax reporting process and all deliverables linked to it. With automation on everyone’s lips, what trends do we see and how are companies dealing with increasing complexities when operating at international level? What tools are out there and what should be top of mind to increase quality and avoid risk, while also making the end-to-end compliance process a...

With reputational and financial damage at stake, the need to be in control of your taxes and have sound tax risk management is rising rapidly. This transformation is especially important – and also challenging – in a tax landscape where sustainability, regulatory and transparency requirements are continuously evolving. In this episode, Maarten Temmerman, Annelies Butaye and Nikolaas Tassent talk a...

On 1 June, political agreement was reached on the introduction of public country by country tax reporting rules (public CBCR). Stefaan De Baets and Carla Buyens discuss the impact of these rules, how they fit in the broader move towards tax transparency and how companies can prepare. Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites

On 18 May 2021, an important development in EU Tax policy took place when the European Commission announced their roadmap for Business Taxation for the 21st Century. This roadmap, published today, outlines 5 actions that the European Commission proposes to take in the coming months in Europe (some proposals by Q4 2021), including the publication of effective tax rate information based on book prof...

In the week of 26 April PwC Belgium organised its tax webinar week. Over five days, we discussed five hot topics in five one hour sessions. This podcast is a review of some of the tax challenges companies face, that were discussed during the sessions.  If you missed one or more of the webinars, or you’re interested in listening again, please get in touch and we will share the recording and slides...

Europe aims to become the first climate-neutral continent by 2050 and to leverage sustainable transition as a post-COVID recovery tool. All European stakeholders from national authorities to citizens need to mobilise. On this pathway, private companies play a leading role by investing in low carbon technologies and processes, as well as innovating and developing clean solutions. This podcast offer...

Tax disputes in Belgium and abroad are being triggered by new legislation and alternative interpretations of tax principles. This podcast focuses on recent trends, frequently audited topics, and our insights on what you can do proactively to manage the risks and uncertainties. Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites

With everyone slowly beginning to see the light at the end of the ‘COVID tunnel’, both employers and employees are looking ahead and reimagining the workplace where a new way of working may be a driver in the hunt for talent. Many groups are considering a work from home or even a work from anywhere policy, that will allow their employees much more flexibility on how, when and where to work. Howeve...

Now that the dust has settled on the US elections, it’s time to look ahead and see what the Biden administration will bring to the table, not only in terms of US tax reform, but also in the context of the international debate on global tax reform. What do we already know and what should companies investing in the US monitor closely? These are just some of the questions we will try to answer during...

n the final days of 2020, the OECD released guidelines on the implications of the COVID-19 pandemic on transfer pricing. In this podcast, we invited our transfer pricing experts to discuss the impact of this OECD publication on multinationals’ transfer pricing models. Explore with us the potential impact and get insights into whether you need to adjust or align your transfer pricing model as a res...

In the next episode of our Tax Bites podcast series, we will take a look at what 2021 will bring in the area of taxation. 2020 was in many ways a challenging year, with several developments materialising in the tax domain. In this episode we discuss with our experts what to expect in 2021, covering topics such as the OECD digital economy project, tax transparency and Brexit. Have a look at all our...

There have been recent changes to how tax transparency should be handled. Some of these, such as the Global Reporting Initiative Standards (GRI 207) and environmental, social and corporate governance initiatives, are driven by public demand. New EC reporting requirements (such as DAC6, DAC7 and CbCR) and cooperative compliance programmes are also making a material difference to increasing levels o...

There has been a lot of discussion in recent months about the digitalisation of the economy, and its potential to change the fundamentals of today’s international tax framework through pillars 1 and 2.  We’ve now entered the final stretch. On 12 October, the OECD released almost 500 pages on the technical background to the tax challenges arising [ER1] from the digitalisation of the economy. They a...

The corporate tax aspects of the new Belgian Government agreement At the end of September, seven political parties reached an agreement on the formation of a new Belgian Government almost 500 days after the elections. The objective is to generate recovery for Belgium. This will be facilitated through tax support measures. This will require significant funding, and various new tax measures designed...

The UK is leaving the EU internal market. From a direct tax perspective, this will have a huge impact. Losing access to the EU internal market will not only impact restructurings involving the UK, but also day-to-day operational flows between the EU and the UK. In this podcast, we’ll walk you through the 10 most important considerations from a direct tax perspective. Are you in control of your dir...

Since the EU Court of Justice’s landmark decision on beneficial ownership in February 2019, tax authorities across Europe have been substantially gearing up tax audits in this space. European withholding tax exemptions are not available if the beneficial owner of the income is not a qualifying European company. As withholding tax challenges are often very material, our podcast will share the curre...