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eStox, a digital shareholders’ register for companies (PwC)

Author: Philippe Vyncke (PwC)  Publication date: 16/07/2020 The shareholders’ register is an important cornerstone for every company. A shareholders’ register provides an overview of who the shareholders are, when they became shareholders and which shares a company has. Paper shareholders’ registers involve multiple risks. They can get lost, entries can

2020-07-27T02:25:59+00:00 27 juillet, 2020|Categories: Droit des societés|Tags: |

Coronavirus – impact on companies with an international workforce (PwC)

Auteur:Philip Maertens (PwC) Publicatiedatum: 13/03/2020 The outbreak and spreading of the coronavirus (COVID-19) leaves almost no one unaffected. It has become a worldwide phenomenon impacting personal and family life, governments, businesses and the economies across the globe. Depending on the location and anticipated impact of the virus, certain (sometimes extreme)

2020-03-14T09:50:43+00:00 14 mars, 2020|Categories: Droit social Impôts directs|Tags: , |

OECD Secretariat seeks input on global minimum tax design (PwC)

Author: Evi Geerts (PwC)  Publication date: 14/11/2019 On 8 November, the Organisation for Economic Co-operation and Development (OECD) Secretariat published a Public consultation document: the Global Anti-Base Erosion Proposal (‘GloBE’) (Pillar II) which seeks stakeholders’ views on the introduction of common global minimum tax rules across the more than 130 countries participating in the

2019-11-15T09:24:27+00:00 15 novembre, 2019|Categories: Impôts directs|Tags: , |

OECD publishes proposal to rewrite international profit allocation rules (PwC)

Author: Stefaan De Baets (PwC) Publication date: 10/10/2019 On 9 October, the Secretariat of the Organisation for Economic Co-operation and Development (OECD) published a Secretariat Proposal for a “Unified Approach” under Pillar One (the “Pillar 1 Unified Approach”). The proposal seeks to allocate a greater share of taxing rights to the countries where

2019-10-28T20:13:24+00:00 28 octobre, 2019|Categories: Impôts directs|Tags: , |

Tax dispute resolution – Belgium obtains positive peer review on its Mutual Agreement Procedure practice (PwC)

Author: Bram Markey (PwC) Publication date: 20/08/2019 Background Improving dispute resolution mechanisms as regards the application and interpretation of tax treaties is high on the agenda of the OECD and a number of countries. Under BEPS Action 14, there is a broad commitment to implement a minimum standard to strengthen the

2019-10-28T20:06:59+00:00 28 octobre, 2019|Categories: Impôts directs|Tags: , , |

6 months of single permit: experiences and best practices (PwC Legal)

Authors: Bart Elias, Pascale Moreau and Marc Mostin (PwC Legal) Publication date: 16/07/2019 The EU Directive ‘Single Permit’ (2011/98/EU) needed to be transposed into Member States’ legislation by 25/12/2013.  The single permit allows non-EEA employees to come and reside in any EU Member State for work purposes for more than 90 days without having a

2019-07-19T03:37:47+00:00 19 juillet, 2019|Categories: Droit des affaires Droit social|Tags: , |

Belgium implements new EU Tax Dispute Resolution Directive (PwC)

Author: Bram Markey (PwC) Publication date: 27/05/2019 On 2 May 2019, Belgium completed the implementation process of the Directive on tax dispute resolution mechanisms in the EU (Council Directive 2017/1852 of 10 October 2017). This enhanced procedure for resolving cross-border direct tax disputes puts taxpayer rights at the forefront, has a

2019-06-10T11:15:32+00:00 10 juin, 2019|Categories: Droit fiscal Impôts directs|Tags: |

Belgian Ratification of the MLI: a Game Changer in the International Tax Field (PwC)

Author: Evi Geerts (PwC) Publication date: 20/05/2019 On 6 May 2019, the legislative documents implementing the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (also known as the MLI) was finally approved by all 6 legislative authorities in Belgium. The Belgian law ratified the full application of the

2019-06-10T11:12:38+00:00 10 juin, 2019|Categories: Droit fiscal Impôts directs|Tags: |

New Royal Decree published on legal constructions outside EEA falling in the scope of the Cayman Tax (PwC)

Author: Philippe Vyncke (PwC) Publication date: 16/05/2019 Cayman Tax The so-called ‘Cayman Tax’, introduced as from 1 January 2015, is a taxation regime in the Belgian income tax code that introduces a tax transparency of certain legal constructions that have been set up by Belgian private individual tax residents. The income

2019-06-10T11:06:30+00:00 10 juin, 2019|Categories: Droit fiscal Impôts directs|Tags: |