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 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
New legislation impacting 30% EBITDA rule
In order to address criticism of the European Commission on inter alia the Belgian implementation of the “EBITDA interest limitation rule”, the Belgian legislator has published new legislation to address those. This might impact the financing of real estate, entities that perform factoring activities or entities active in “long-term public infrastructure projects”. The scope of
The OECD publishes its guidance on the transfer pricing implications of the COVID-19 pandemic
During the outbreak and spreading of the COVID-19 pandemic, many businesses faced or are facing significant cash flow constraints, disruption to their supply chains, or even forced (temporary) closing for business. The long-awaited OECD guidance on the transfer pricing implications of the COVID-19 pandemic was finally published on 18 December 2020. A plea for practical
Upcoming due date for electronic filing of BEPS 13 related documents: 31 December 2020
Transfer pricing documentation requirements have become an integral part of the compliance obligations of Belgian entities and branches. The criteria, formalities and deadlines should therefore be followed up closely. Please find below a short summary of the obligations to be complied with by 31 December 2020. What? A Belgian entity or Belgian branch part of a
Taxpayer relationship and tax audits in Belgium: what can we expect following the Belgian Minister of Finance’s policy note?
The Belgian Minister of Finance, Vincent Van Peteghem, has made his first official statements on the ambitions of the new government De Croo I in relation to the SPF/FOD Finance. Minister Van Peteghem, also in charge of the Coordination of the Fight against Fraud, presented his policy note on 4 November 2020 to the Belgian
National courts to interpret milestone EU Danish cases on beneficial ownership and abuse
On 26 February 2019, the Court of Justice of the European Union (CJEU) issued its judgments in the so-called “Danish cases”. The underlying question of these cases was whether dividend and interest payments could be exempt from withholding tax under the EU Parent Subsidiary and Interest & Royalty Directives, when the payments were made from
