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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: |

Alert : Do not forget the Belgian transfer pricing documentation requirements (PwC)

Auteur: Xavier Van Vlem (PwC) Publicatiedatum: 27/11/2017 The purpose of this message is to remind you of the Belgian transfer pricing (“TP”) documentation requirements that qualifying companies have to meet in the near future. See https://www.pwc.be/transferpricing and the relevant tax insights of 14 June 2016 and 15 December 2016 for a summary of the Belgian TP documentation requirements (qualifying companies, content of the forms, deadlines etc.). Administrative tolerance for Electronic filing of the TPdocumentation related

2017-11-30T12:24:36+00:00 30 novembre, 2017|Categories: Droit fiscal Impôts directs|Tags: , |

Belgian tax reform: impact on M&A (PwC)

Author: Hugues Lamon (PwC) Publication date: 07/08/2017 The Belgian government has reached an agreement on an important tax, economic and social reform package. The contemplated changes aim to boost the Belgian economy through an investment friendly climate, but could also significantly impact deal structuring and due diligence processes. The highlights of the

2017-09-12T12:16:56+00:00 7 août, 2017|Categories: Impôts directs|Tags: |

Federal government reaches agreement on “Cash for Car” (PwC)

Recently, an agreement was reached by the federal government regarding the introduction of a mobility budget, as an alternative for company cars. As of 1 January 2018 it would become possible for employees (who already use a company car) to exchange their current company car for a cash compensation, provided that both parties (employer

2017-08-15T20:51:30+00:00 5 juillet, 2017|Categories: Droit social|Tags: , |