News articles written by Pieter Deré

Belgian Tax authorities publish FAQs on reporting obligations for digital platform operators

21 January 2022

The Belgian Tax Authorities recently published Frequently Asked Questions (“FAQs”) clarifying the reporting obligations for digital platform operators. A key takeaway is the upcoming due date for the first filings and their format. There are two important deadlines. First, by the end of February, in scope digital platform operators must inform service providers active on

Tax Bites Podcast: The Global Minimum tax for MNE’s

21 December 2021

On 20 December, the OECD published its proposal for a global minimum tax. All MNCs in scope of the minimum tax will be subject to a taxation of at least 15% in each country where they are active. In this podcast, the publication of the OECD is discussed and the reflections on the impact of

December 20 OECD/G20 Pillar 2 GloBE Model rules

20 December 2021

A ten minutes tour of: The introduction of a global minimum taxation of 15% Some salient new points, such as inclusion of deferred taxes to calculate jurisdictional ETR The importance of modeling to understand the impact The ambitious timeline for implementation  Earlier today, the OECD published the long awaited Global Anti-Base Erosion Model Rules (Pillar

Tax Bites Podcast: Update on China Tax Policy

8 November 2021

Recorded before the release of the 8 October Inclusive Framework Statement, we share perspectives on the current state of play for in- and outbound investments in China. Our speakers cover the main corporate income tax aspects, as well as insights on the China tax policy developments, including the main attributes that shape a sustainable tax

The 2022 Belgian budget round

2 November 2021

On the 29th October, the council of ministers agreed on the draft program law outlining the 2022 Belgian budget measures.  On 9 November at 16.00, PwC Belgium will organise a webinar where our experts will reflect on this set of measures and the impact this may have for businesses in Belgium. If you are interested,

Tax Bites Podcast: The inclusive framework statement of 8 October 2021 explained!

19 October 2021

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