PwC's Tax Bites Podcast
The podcast examines how geopolitical developments shape tax policy and the tax landscape. It highlights major tax policy changes that listeners should be aware of. Its EU Tax Bites episodes focus on direct tax developments in the European Union and beyond. The series is produced by PwC Belgium and is aimed at providing concise insights into current and emerging tax issues.
Afleveringen
CBAM and Transfer Pricing
CBAM is no longer just a border compliance topic it is becoming a real transfer pricing issue for multinational groups. As carbon costs enter cross-border value chains, companies need to ask where those costs should land, i.e., with the importer, the principal, the manufacturer, or another group entity. In this episode, Helena Caluwé, Pieter Dere and Joris Reijnierse explore: How CBAM affects fun
CBAM Pricing Strategy
Most companies treat CBAM as a cost to absorb. The smarter ones treat it as a pricing decision - and turn it into a competitive advantage. But there's no single right answer. Your move depends on two things: your carbon-cost position versus competitors, and your customers' willingness to pay. In this episode, Pieter Deré, Helena Caluwé and Romain Matriche break it down across three quest
International tax update
This podcast highlights the main topics discussed and insights gained during PwC’s International Tax Webinar of 1 July 2026, which focused on a number of important recent developments in the area of European and international tax law and transfer pricing. This episode of the podcast first provides an update on the state of play regarding Pillar Two compliance, where efforts continue despite the fi
The importance of data readiness for tax audits
As announced in episode 58, we’re launching a series of podcasts on tax audits. In this episode Pieter invited Stefaan Dewachter, Gill Van Damme and Véronique De Brabanter to talk about practical data readiness for tax audits, particularly in the Belgian jurisdiction but applicable globally. They will provideguidelines to CFOs, tax directors, and controllers on how to prepare their bookkeeping and
CBAM Business impact
In this second episode of our CBAM mini-series, Pieter is joined again by Helena Caluwé and Aurélien Denis to go one level deeper: what does CBAM actually mean for businesses? Beyond the compliance filings, CBAM is fundamentally a governance and financial management challenge. Our experts take listeners under the hood of the CBAM cost calculation — embedded emissions, CBAM certificate price linked
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 Chap
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 one go: the Interest and Roya
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 Fit for 55 package, how does it interact with the EU Emissions Trading System (
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 the audit process, and resolving
Trade and tariffs update – US IEEPA Tariffs Overturned and the EU–India Trade Deal
This episode covers the US Supreme Court’s ruling on IEEPA tariffs and the latest developments in the EU’s trade agenda, including the newly agreed EU–India trade agreement, and what it could mean for your businesses. Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites
International Tax Strategy for 2026: Aligning global tax policy changes with business operations
This podcast covers key points from our 6 February 2026 international tax webinar, including the Side‑by‑Side Package, updates on trade and tariffs, work mobility, and changes to the OECD Commentary. We also discuss expectations for 2026. If you're interested in learning more or accessing the full webinar recording, please contact one of the presenters. Have a look at all our previous episod
DAC 7
In this episode, Pieter sits down with Niels D'Hondt and Jeroen Aerts to unpack the DAC 7 reporting obligation. Our specialists break down what platform operators need to know: who qualifies as a reporting platform operator, what information must be collected and reported, and the key deadlines to keep in mind. We discuss the practical challenges of implementing DAC 7 compliance—from due dili
Inside the OECD Pillar 2 Side-by-Side package: Key features and insights
This podcast episode provides an overview of the Pillar 2 Side-by-Side agreement and its key features. We discuss the main points of the newly introduced safe harbors and highlight what listeners should watch for in the (near) future. Tune in for practical insights and essential takeaways on this important topic. Are you interested in learning more about the Side-by-Side package? Sign up for the n
Tax Webinar (26/9) Navigating Shifts in Global Tax Policy: Implications for Businesses
In this after‑event podcast we discuss the origin of our international tax webinar series and distill the key takeaways of the last edition (23–25 September 2025). We highlight, and reflect on, recent developments such as the G7 side‑by‑side approach, the EU’s long‑term budget and own resources, EU‑US trade negotiations, the UN meetings on a Framework Convention on Internatinal Tax Cooperation and
Amended penalty regime for first offence
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 for the taxpayer in practice: can we really say that the taxpayer has the right to make a mistake?Have a look at all our
DAC6
The mandatory disclosure rules, commonly known as DAC 6, have been in place since 2020. There is a renewed focus on this legislation. The EU is looking into an update of the hallmarks, potentially including the Unshell Directive proposal in the hallmarks, and even countries are seeing the benefits of DAC 6 and consider introducing DAC 6 like rules in the national tax legislation.This podcast explo
Pillar 2 and the US Tax Regime
The global tax landscape just took a major turn. In our next episode, Pieter and his guests dive into the G7 agreement that would exempt U.S.-parented multinational groups from the Pillar 2 Income Inclusion and Undertaxed Profits Rule. In return, the U.S. has agreed to drop the proposed Section 899 from the so-called “One Big Beautiful Bill”.Tune in for a concise breakdown of what this means for m
Belgium’s new government agreement: First insights
Welcome to our Tax Bites podcast series. In this episode, we bring together several colleagues who have closely monitored the recent Belgian government negotiations. Join us as we delve into the newly agreed measures at the Belgian government level.Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites
VAT in the Digital Age (ViDA)
Welcome to our podcast, where we explore the future of VAT. ViDA, or VAT in the Digital Age, is an EU initiative aimed at modernizing the VAT system. It introduces mandatory e-invoicing, extends the One-Stop-Shop (OSS), and sets new rules for platforms in sectors like accommodation and transport.These changes are designed to simplify VAT compliance,reduce fraud and create a more uniform system acr
New January 2025 OECD Guidance on Pillar 2
On 15 January, the OECD published a new package of guidance and information on Pillar 2. Pieter and his guests explore what is in the package, and discuss what the potential impact can be of the new guidance. We discuss the updated guidance on deferred tax assets, the Multilateral Competent Authorities Agreement and the updated Globe Information Return. Tune in for a short overview of the new guid
Draft DAC9 Directive seeking to facilitate Pillar 2 compliance in the EU - What’s in it?
On October 28 the European Commission published a new Draft Directive, DAC 9, which seeks to harmonise the filing of the Pillar 2 Information Return within the EU. Tune in if you want to know what’s in the proposed Directive and what the attention points for business are.Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites
Belgian QDMTT return - how does it look?
Belgium published its QDMTT tax return and asks feedback to stakeholders. Are you interested to learn how Belgium looks at the QDMTT return? Tune in and get an update!Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites
The Belgian government negotiations: what’s on the table?
The Belgian government negotiations are ongoing as we speak: what is in the ‘Nota De Wever’? Get a comprehensive overview from our experts in the latest edition of the tax bites podcast. Our experts reflect on how this can impact groups with Belgian activities.Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites
What’s going on at the UN? The draft Terms of Reference for negotiating a Framework Convention on International Tax Cooperation
In this episode, we share our first impressions on the ‘Zero Draft’ Terms of Reference (ToR) for a UN Framework Convention on International Tax Cooperation released by the United Nations (UN) on 7 June 2024. Furthermore, we provide a brief overview of other important international and European tax developments. Tune in to get our first take on the released material, and don’t forget to register fo
Pillar 2 latest state of play & a closer look into Belgium’s implementation
In this episode of Tax Bites Podcast, we delve again into the intricate world of Pillar 2, what countries have done so far and we put a spotlight on Belgium's implementation of the new rules. Join us as we dissect the latest updates and explore the nuances of Belgium's implementation of this global tax initiative.Have a look at all our previous episodes and stay up to date on www.pwc.be/
New Administrative Guidance on Pillar 2 and new timeline Pillar 1 - Amount A
A first critical look at the items addressed by the Administrative Guidance! In this episode, we share our first impressions of the Administrative Guidance on Pillar 2 published by the OECD on Monday 18 December 2023. A wide range of issues related to transitional safe harbours, the GloBE Rules and the Commentary are addressed in the guidance. In addition, a new timeline with respect to Pillar 1 -
Future-proofing your statutory reporting function (Part 5)
Future-proofing your statutory reporting function: managing transformations in the STAT & tax functionIn this fifth and final episode of our mini-series, we want to bring it all together. How do companies deliver in practice on the transformation of their STAT & tax function. How do they start such transformation projects? How do they manage execution and ensure continuity during the trans
Decoding CBAM: Navigating Carbon Pricing in the EU
In this episode, we unravel the intricacies of the Carbon Border Adjustment Mechanism (CBAM) introduced by the European Commission. From targeted industries to a two-phase implementation, we break down why CBAM matters and its impact on businesses. Explore critical deadlines, challenges, and practical steps for companies in the affected sectors. Tune in for key insights and ensure your organizatio
How to get Pillar 2 ready: a step-by-step approach
In this episode the speakers elaborate on PwC’s recently published Pillar Two Guide for EMEA Multinational Enterprises, which sets out the steps you need to take to be Pillar 2 compliant. Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites
Pillar One, Amount A of the Two-Pillar project: the next steps.
In this episode of the Tax Bites Series, following the publication of the draft Multilateral Convention on Amount A and related documents on 11 October 2023, the speakers give an overview of the current state of play of Amount A. They discuss how Amount A may impact your organization and how to prepare for it and conclude with some key-takeaways.Have a look at all our previous episodes and stay u
Future-proofing your statutory reporting function (Part 4)
In this episode of our mini-series, the discussion delves into the concept of tax ledgers within ERP systems. Hosted by Pieter, experts Jorgen, Oualid, and Bert explore the reasons for considering tax ledgers, their benefits, and their relevance in the context of changing tax regulations like Pillar 2. The episode highlights the importance of cost-benefit analysis and offers key takeaways for orga
The new BEFIT proposal and International Tax Webinar Trilogue
On 12 September the European Commission published its long anticipated BEFIT proposal together with a proposal for a transfer pricing directive. In this podcast we discuss the content of these proposals and reflect on the impact for business. Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites
Amount B is back - what does it mean?
In this episode the speakers will give an update on the current status and content of Amount B, what it means for businesses, next steps to consider along with some crystal ball predictions on the likelihood and breadth of the impact.Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites
Future-proofing your statutory reporting function (Part 3)
Future-proofing your statutory reporting function: how to accommodate compliant local statutory ledgers in your Business ERP?In this third episode of our mini series we look at the ideal end state - dual ledger accounting. How do you ensure you meet the local statutory and tax requirements while reaping the benefits of centralization and standardization across countries? We discuss a.o. how import
Future-proofing your statutory reporting function (Part 2)
Future-proofing your statutory reporting function: how to improve your statutory financials production by solving your data challengesIn this second episode of our mini series we first dive deeper into the types of STAT data as well as GAAP to STAT differences and how to accommodate for these in the most preferred way. Then we explore the use of a stat production tool like Workiva, how this can he
Future-proofing your statutory reporting function (Part 1)
This session is the first in a series where we will explore the topic of future-proofing the statutory reporting function and the close link to tax. We start with setting the scene, why it’s such a hot topic today. We touch upon what that future-proof model could look like as well as the framework to identify your ideal operating model for STAT reporting purposes.Have a look at all our previous ep
The tax dimension of business transformations
In this episode we discuss a number of business transformations topics such as digital, supply chain and the war for talent. Tax is strongly intertwined with the work to be done from a business viewpoint in these areas and can have major impact on the ultimate value generated. There’s a huge pocket of value to be generated when business and tax go hand in hand. The speakers share their experience
OECD issues Administrative Guidance on Pillar 2
In this episode, we discuss our first impressions of the 111-page Administrative Guidance on Pillar 2 published by the OECD on Thursday, 2 February 2023. A wide range of issues related to the GloBE Rules and Commentary were addressed in the guidance, and our experts also welcomed the additional clarification and examples, including those on the Qualified Minimum Top-up Tax (QDMTT) and the treatmen
Incentives
On the foot of Russia’s invasion of Ukraine, the European energy landscape is facing unprecedented challenges. The response, on the part of the European Union and its member states, is to accelerate the energy transition. Although decarbonisation of our energy systems was always on the agenda in recent years, the current crisis accentuates the need for a low-carbon and energy-independent Europe, w
Discussion draft on Pillar One - Amount B published
On Thursday, 8 December 2022, the OECD/G20 Inclusive Framework published another discussion draft in the two-pillar solution to address the tax challenges arising from the digitalisation of the economy. The document outlines the main design elements of Amount B, a part of the two-pillar approach that until now was relatively undefined. During this podcast, the speakers discuss the main items of t
Tax certainty in an uncertain world
The recent developments in the tax arena may raise some areas of concern. In this podcast the speakers address some of the recent trends discussed with prof dr vikram Chand of the university of Lausanne on 23 November 2022.Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites
Looking ahead at tax policy in uncertain times.
Patrick Boone and Matthias Reyntjens look ahead to what the next months will bring in terms of economic developments, and what this means for tax policy. How will countries react, how can businesses react, and what will all this bring from a tax perspective. This podcast is the first of a series of podcasts dealing with the particular concerns for business in today’s economic environment. Stay tun
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 and ESG - can be tackled within the ERP system.Have a look at all our previous
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.Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites
One year after the publication of the Fit For 55 Package - Where do we stand?
On 14 July 2022 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 developments impact business.Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites
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.Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites
E-invoicing trends in 2022 - another step towards tax information transparency
Throughout Europe, mandatory e-invoicing is more than ever seen as the way to close the VAT gap. In this podcast, we’ll discuss the challenges businesses face to remain compliant, when the sources of structured tax information are increasing and information has to be delivered in a timely manner. We’ll also look at interesting similarities between e-invoicing requirements and other tax transparenc
Pillar Two model rules
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 Isabel Verlinden. In addition, we also discuss the proposed directive covering the ‘
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 Isabel Verlinden. In addition, we also discuss the proposed directive covering the ‘
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 the minimum tax. Enjoy!Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites
How can taxpayer’s fundamental rights bring balance to the ever increasing powers of the tax authorities in the EU?
Tax transparency is the new normal. An ever increasing amount of EU legislation is passed under the banner of the fight against tax fraud. The scope of the legal instruments that allow for mutual assistance between tax authorities are constantly extended. This trend poses a huge challenge for businesses that are coping with tax officials who are using every means possible to collect taxes, while
Update on China Tax Policy
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 strategy between the EU and China. Have a look at all o
The inclusive framework statement of 8 October 2021 explained!
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 Member States that are part of the IF are supporting the reform. In
Recovering from COVID-19 - can tax play a role?
In this episode, Nancy De Beule, Florian Jacobfeuerborn and Jurgen Coessens explore how tax can play a role in the economic recovery after the COVID-19 pandemic. These M&A experts use their experience in the Belgian market to explore the risks and pitfalls in relation to taxation and post-COVID recovery. They share valuable insights, relevant beyond Belgium, on how business can recapitalise o
The fit for 55 package : (R)evolution in green taxation
The increased importance of green taxation cannot be overstated. On 14 July, the European Commission published its ambitious Fit for 55 package. This package fits into the broader initiative of reforming the EU tax landscape, announced by the Commission in May of this year. Join our podcast for an overview of the most relevant tax aspects of the package and how they will impact your business.Have
Global minimum taxation - US vs. EU what to expect?
Global minimum taxation has been front page news since an agreement was reached by the G7 recently. It sounds simple as a concept, but different views and approaches around the world make it far from easy to navigate. In this podcast we’ll discuss the expectations of a global minimum tax in the EU and the US, taking into account recent developments like the Biden Green Book and OECD IF announcemen
What does a future-proof tax reporting function look like?
There are many things to consider for the tax reporting process and all deliverables linked to it. With automation on everyone’s lips, what trends do we see and how are companies dealing with increasing complexities when operating at international level? What tools are out there and what should be top of mind to increase quality and avoid risk, while also making the end-to-end compliance process a
Tax Control Framework: be in control of your taxes - and prove it !
With reputational and financial damage at stake, the need to be in control of your taxes and have sound tax risk management is rising rapidly. This transformation is especially important – and also challenging – in a tax landscape where sustainability, regulatory and transparency requirements are continuously evolving. In this episode, Maarten Temmerman, Annelies Butaye and Nikolaas Tassent talk a
Public reporting on tax information (public CBCR)
On 1 June, political agreement was reached on the introduction of public country by country tax reporting rules (public CBCR). Stefaan De Baets and Carla Buyens discuss the impact of these rules, how they fit in the broader move towards tax transparency and how companies can prepare.Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites
EU Roadmap for Business Taxation: EU Dynamite?
On 18 May 2021, an important development in EU Tax policy took place when the European Commission announced their roadmap for Business Taxation for the 21st Century.This roadmap, published today, outlines 5 actions that the European Commission proposes to take in the coming months in Europe (some proposals by Q4 2021), including the publication of effective tax rate information based on book profi
Revisiting PwC’s Tax webinar week: In pursuit of a new tax equilibrium
In the week of 26 April PwC Belgium organised its tax webinar week. Over five days, we discussed five hot topics in five one hour sessions. This podcast is a review of some of the tax challenges companies face, that were discussed during the sessions. If you missed one or more of the webinars, or you’re interested in listening again, please get in touch and we will share the recording and slides w
Green Deal and green recovery: the pivotal role of the private sector
Europe aims to become the first climate-neutral continent by 2050 and to leverage sustainable transition as a post-COVID recovery tool. All European stakeholders from national authorities to citizens need to mobilise. On this pathway, private companies play a leading role by investing in low carbon technologies and processes, as well as innovating and developing clean solutions. This podcast offer
Tax Controversies: why prevention is better than cure
Tax disputes in Belgium and abroad are being triggered by new legislation and alternative interpretations of tax principles. This podcast focuses on recent trends, frequently audited topics, and our insights on what you can do proactively to manage the risks and uncertainties.Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites
Work from anywhere - the tax impact of flexibility
With everyone slowly beginning to see the light at the end of the ‘COVID tunnel’, both employers and employees are looking ahead and reimagining the workplace where a new way of working may be a driver in the hunt for talent. Many groups are considering a work from home or even a work from anywhere policy, that will allow their employees much more flexibility on how, when and where to work. Howeve
The Biden administration - What should we expect on the tax policy front?
Now that the dust has settled on the US elections, it’s time to look ahead and see what the Biden administration will bring to the table, not only in terms of US tax reform, but also in the context of the international debate on global tax reform. What do we already know and what should companies investing in the US monitor closely? These are just some of the questions we will try to answer during
How do you keep the effect of COVID at arm's length?
n the final days of 2020, the OECD released guidelines on the implications of the COVID-19 pandemic on transfer pricing. In this podcast, we invited our transfer pricing experts to discuss the impact of this OECD publication on multinationals’ transfer pricing models. Explore with us the potential impact and get insights into whether you need to adjust or align your transfer pricing model as a res
Tax in 2021 - what can we expect?
In the next episode of our Tax Bites podcast series, we will take a look at what 2021 will bring in the area of taxation. 2020 was in many ways a challenging year, with several developments materialising in the tax domain. In this episode we discuss with our experts what to expect in 2021, covering topics such as the OECD digital economy project, tax transparency and Brexit.Have a look at all our
Recent steps towards increased tax transparency
There have been recent changes to how tax transparency should be handled. Some of these, such as the Global Reporting Initiative Standards (GRI 207) and environmental, social and corporate governance initiatives, are driven by public demand. New EC reporting requirements (such as DAC6, DAC7 and CbCR) and cooperative compliance programmes are also making a material difference to increasing levels o
Digitalisation of the economy— the wide impact of pillars 1 and 2
There has been a lot of discussion in recent months about the digitalisation of the economy, and its potential to change the fundamentals of today’s international tax framework through pillars 1 and 2. We’ve now entered the final stretch. On 12 October, the OECD released almost 500 pages on the technical background to the tax challenges arising [ER1] from the digitalisation of the economy. They ar
De Croo 1 and corporate taxation
The corporate tax aspects of the new Belgian Government agreementAt the end of September, seven political parties reached an agreement on the formation of a new Belgian Government almost 500 days after the elections. The objective is to generate recovery for Belgium. This will be facilitated through tax support measures. This will require significant funding, and various new tax measures designed
Top 10 effects of Brexit on Direct Tax
The UK is leaving the EU internal market. From a direct tax perspective, this will have a huge impact. Losing access to the EU internal market will not only impact restructurings involving the UK, but also day-to-day operational flows between the EU and the UK. In this podcast, we’ll walk you through the 10 most important considerations from a direct tax perspective. Are you in control of your dir
Beneficial ownership: managing the withholding tax trap
Since the EU Court of Justice’s landmark decision on beneficial ownership in February 2019, tax authorities across Europe have been substantially gearing up tax audits in this space. European withholding tax exemptions are not available if the beneficial owner of the income is not a qualifying European company. As withholding tax challenges are often very material, our podcast will share the curre
