News articles written by Pieter Deré

The Belgian Minister of Finance proposes long awaited tax reform.

3 March 2023

Finance Minister Vincent Van Peteghem launched his proposal for a first phase in the Belgian tax reform. This proposal was already announced several months ago and is now being put formally on the table. What we are looking at today is still a proposal that will now go into the legislative process. The aim is

PwC’s Tax Bites podcast: OECD issues Administrative Guidance on Pillar 2

3 February 2023

In this episode, we discuss our first impressions of the 111-page Administrative Guidance on Pillar 2 published by the OECD on Thursday, 2 February 2023. A wide range of issues related to the GloBE Rules and Commentary were addressed in the guidance, and our experts also welcomed the additional clarification and examples, including those on

Exposure Draft proposes disclosure requirements for Pillar 2

31 January 2023

In December 2022, the EU Directive on Pillar 2 was published, the OECD public consultation document on the GloBE Information Return was issued and in January 2023, an Exposure Draft was published by the IASB. As a result, the timeframe in which companies subject to Pillar 2 will need to take action has been accelerated