Rewrite of OECD TP Guidelines chapter on intra-group services
The OECD just opened a public consultation on a revised Chapter VII of the Transfer Pricing Guidelines covering intragroup services, with comments due 22 July and a public consultation in November. Whereas the objective is to align Chapter VII with Chapters I–III and add practical illustrations without changing underlying principles, the draft is actually a substantial rewrite of the existing Chapter VII. In this podcast, Gilles Franssens
Tax Bites Podcast – European Tax Omnibus proposal
The European Commission’s proposal for a Tax Omnibus Directive has been leaked ahead of its official publication later this month. The Tax Omnibus Directive aims to simplify the EU direct tax framework, reduce compliance costs for businesses and, ultimately, improve the EU’s competitiveness. To that end, it proposes to amend six existing direct tax directives in
Tax bites podcast – CBAM Unpacked: What it is and why it matters now
Welcome to the first episode of our new Tax Bites mini-series dedicated to the Carbon Border Adjustment Mechanism (CBAM) and the broader EU carbon taxation landscape. In this opening episode, Pieter sits down with our CBAM experts, Helena and Aurélien to set the stage: how does CBAM fit into the wider EU Green Deal and
Tax bites podcast – Transfer Pricing audits
New Tax Bites episode out now! Pieter sits down with transfer pricing experts Ann and Brecht, and legal expert Véronique, to explore the changing Belgian TP audit landscape. Discover what happened to the traditional February audit “wave”, how audits are evolving and which companies and topics are being targeted. Get practical tips on prevention, managing
Tax audits are picking up – But the wave is over
The era of the large-scale tax audit “wave” in February is over. Tax audits in Belgium are increasingly spread throughout the year, and they are becoming more targeted, data-driven and multidisciplinary. Here’s what you need to know. What’s behind the yearly uptick? The Belgian Tax Authorities (BTA) have moved away from the traditional model of launching large-scale, sometimes announced, thematic audit campaigns – including in transfer pricing (TP). February and March do, however, typically still bring a visible uptick in
New law providing various provisions – Key tax changes adopted by the Chamber
On 11 December 2025, after extensive discussions within the Finance Commission, the Chamber adopted the draft law providing various provisions. This legislation encompasses both corporate and personal income tax measures, alongside significant updates to tax procedures. From a corporate tax perspective, here are the key measures adopted: The “Sicav RDT / DBI Bevek” regime remains applicable, but a 5% tax will
Tax Bites Podcast – Amended penalty regime for first offence
Tax Bites Podcast on tax dispute mitigation With this podcast we kick off a series of podcasts on topics related to tax audits. In this first podcast we discuss the recent amendment to the penalty regime applicable to a first offence. Pieter interrogates his guests on the implications of this amendment and what this means
Belgian Tax Authorities push hard on Co-Operative Tax Compliance Programme (CTCP)
The CTCP: A Growing pillar in Belgian tax compliance The Belgian Tax Authorities (BTA) are intensifying their efforts to promote the Belgian Co-operative Tax Compliance Programme (CTCP), marking an important shift in the tax compliance landscape for large and very large enterprises in Belgium. The Belgian CTCP aims to address the corporate need for a
