Tax Bites Podcast: Tax opportunities in ERP transformations
In this episode of the Tax Bites podcast series, our global tax ERP leader and other tax technology experts talk about the latest major trends in the global tax ERP landscape. Get insights into the ever-changing tax obligations and the impact on data needs. Learn about how these new obligations – like Pillar 2 taxation
Tax Bites Podcast: Digesting the Pillar 1 progress report
On 11 July 2022, the OECD released a progress report on Pillar 1. In this episode, we go through the key takeaways from this report for businesses. Towards the end of the episode, we also covered a brief update on the latest status of Pillar 2. About the speakers: Jean-Philippe Van West Stefaan De Baets
Tax Bites Podcast: One year after the publication of the Fit For 55 Package – Where do we stand?
One year after the publication of the Fit For 55 Package – Where do we stand? On 14 July 2021 the European Commission published its ambitious Fit For 55 Package. Tune in if you want to know where we stand today regarding the tax measures included in the Fit For 55 Package and how the
Tax Bites podcast: EU commission proposal to tackle the debt-equity bias in taxation (DEBRA)
In this week’s podcast, our speakers discuss the content of the proposal and assess which businesses will be impacted. They’ll explain the allowance on equity and interest limitation, linking this to other pending EU proposals. About the speakers: David Ledure, PwC Belgium Partner and leader of the global PwC Financial Transactions network Jean-Philippe Van West,
VAT fixed establishment – Positive decision of the ECJ in the “Berlin Chemie” case
The issue with parent-subsidiary VAT fixed establishment The concept of VAT fixed establishment has recently been the source of litigation in several Member States. In those cases, tax authorities argue that a subsidiary is the VAT fixed establishment of its parent company. In Belgium, we have seen this growing trend whereby the Belgian VAT authorities
Tax Bites Podcast: Pillar Two model rules
Commentary to the OECD Pillar 2 Model Rules and recent Ecofin meeting On 14 March the OECD released the long-awaited Commentary to the OECD Pillar 2 Model Rules. One day later a revised version of the EU draft directive seeking to implement Pillar 2 into the EU was discussed at the ECOFIN meeting. In this
Tax Bites Podcast: Proposed implementation of the minimum tax in the EU and the unshell proposal
On 22 December, the European Commission issued 2 proposals. One proposal deals with the introduction of the global minimum tax in the EU by 2023. The EU proposal deviates from the OECD proposal on a number of topics. Find out how the proposal will look like in this Tax Bites episode with Jean-Philippe van West and
Tax Bites Podcast: The Global Minimum tax for MNE’s
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
