Tax and Legal aspects of ESG in an M&A context – The deal Execution phase
In previous articles, we zoomed in on the importance of managing carefully the ESG (or at large “Sustainability”) hard and soft laws during the pre-deal phase of the M&A process. It was demonstrated that dealing/understanding the sustainability challenges during both the deal sourcing as well as the due diligence phase, actually contributes ultimately to
Tax and legal aspects of ESG in an M&A context – pre-deal phase
With the structural climate/sanitary reality and economic challenges, ESG (Environmental/Ecological, Social/Sustainable and Governance) has grown in importance for all stakeholders of an enterprise. So it’s no surprise that ESG has also become a hot topic in M&A projects and that Tax and Legal related ESG topics should be included in every step of a deal
PwC’s Workforce Podcast – The importance of ESG for you and your workforce
The importance of ESG for you and your workforce ESG plays a key role in the employee value proposition of companies, to attract talent and retain employees. In this context, ESG is an important topic for human resources (HR) and reward practitioners to consider. It also matters because HR and reward directors have a key
EUDR Newsflash: Compliance will be won or lost at the border
The recent EU vote, held just before the winter holidays and only days before the original go-live date, has resulted in a further 12-month deferral and a significant refocus for EUDR compliance. The border is now the central control point, placing importers firmly in the spotlight. The core objective of the law has not changed
Navigating DAC 7: Upcoming deadlines and obligations for platform operators
Year end is approaching. Digital platform operators should be mindful of the upcoming deadlines. As a platform operator, it’s crucial to keep an eye on the reporting obligations in and outside of the EU. In March 2021 the Council of the European Union adopted new transparency rules and disclosure obligations for digital platforms, also known
EU Launches Consultation Phase on CBAM Implementing Regulation for Authorized Declarants
The definitive phase of the Carbon Border Adjustment Mechanism (CBAM) begins in January 2026, and the European Commission has unveiled the draft Implementing Regulation outlining the criteria and procedures to obtain the status of an Authorized CBAM Declarant (1). Starting from January 2026, all operators importing goods under the CBAM scope — such as cement,
Tax Bites Podcast – What’s going on at the UN? The draft Terms of Reference for negotiating a Framework Convention on International Tax Cooperation
In this episode, we share our first impressions on the ‘Zero Draft’ Terms of Reference (ToR) for a UN Framework Convention on International Tax Cooperation released by the United Nations (UN) on 7 June 2024. Furthermore, we provide a brief overview of other important international and European tax developments. Tune in to get our first take on
It’s a wrap! CBAM Roundtables at our PwC Liege, Antwerp and Brussels Campuses on the topic of ‘CBAM: Transitional period – Lessons learnt from the first reporting’.
The events were attended by our clients and companies in scope of CBAM, the industry’s federation members, the officials from the Belgian Customs Authority as well as the members from the National Competent Authority for CBAM in Belgium, the FPS Public Health. We thank all the participants for their valuable insights and sharing their experiences
