VAT group : VAT on services provided by head-office to fixed establishment / branch
The CJEU confirmed the application of the reverse-Skandia principle: a branch is a separate VAT taxable person from its head-office when the head-office is a member of a VAT group in another EU Member State (CJEU, C-812/19, 11 March 2021). This approach was already applied in Belgium. However, some EU Member States were not recognizing
UK Border Operating Model – Be ready for 1 April 2021
As of the first of April 2021, stage 2 of the Border Operating Model will start. Goods subject to Sanitary and Phytosanitary controls will have additional requirements put on them when imported into the UK. What does this mean for your business? For the import of these kinds of products as of the first of
Tax Bites Podcast: The Biden administration
What to expect on the tax policy front? Now that the dust has settled on the US elections, it is time to look ahead and see what the Biden administration will bring to the table. This not only in terms of US tax reform, but also in the context of the international debate on global
Tax Controversy Solutions: Insights into more than 75 countries at your fingertips
Tax authorities around the globe are heavily engaged in tax audits, with pressure being exerted on tax enforcement and collection processes. Joint audits and international exchange of information is fueling complexity with each country varying in its focus areas, approach and dispute resolution processes. How our Tax Controversy Solutions can help? The PwC Tax Controversy
Tax Bites Podcast: How do you keep the effect of COVID at arm’s length?
In the final days of 2020, the OECD released guidelines on the implications of the COVID-19 pandemic on transfer pricing. Pieter Deré, is joined by our transfer pricing experts, Jonas Van de Gucht, Stefaan De Baets and Alexis De Méyère. They will discuss the impact of the OECD transfer pricing guidelines on multinationals’ transfer pricing
PwC’s Tax Bites podcast: Tax in 2021 – what to expect?
2020 was in many ways a challenging year, with several developments materialising in the tax domain. What will 2021 bring us in the area of taxation? Listen to our first Tax Bites podcast of the year to find out. In this episode, Pieter Deré is joined by Ellen Cortvriend, Gilles Franssens and Jean-Philippe Van West to take a closer look at the
EU Combined Nomenclature 2021 published
On 30 October 2020 a new version of the Combined Nomenclature for 2021 (also known as “the Tariff”) has been published in the Official Journal of the European Union. The Tariff is used for the classification of the goods for imports and trade between the EU member states (i.e. Intrastat). The new version of the
Further details on the tax measures of the Vivaldi government
Introduction The program law regarding the budget statement of 2021 has recently been issued by the Belgian Vivaldi government. Again an opportunity for the PwC tax reform news room to highlight the most important tax measures that have been introduced from a personal, corporate and indirect tax perspective. Personal tax Non-indexation of fiscal amounts For
