Special social security contribution
As from 1 January 2012, the draft Finance Act (whose text has now been sent to the Senate) introduces a special social security contribution on premiums and contributions paid to occupational pension schemes. This special contribution amounts to 1.5% on the amount of premiums/contributions exceeding a threshold of EUR 30,000.00 per annum (amount to be
The Discussion Draft on Chapter VI of the OECD Guidelines on ‘Intangibles‘: PwC’s observations
Download The highly anticipated Discussion Draft of Chapter VI of the OECD’s Transfer Pricing Guidelines and Related Provisions (the Intangibles chapter), clearly shows that the OECD has made significant progress since they kicked off the project in November 2010. Some of the highlights we discuss are the definitional aspects of intangibles, ownership and entitlement to
