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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 oktober 2019|Categories: Directe belastingen|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 oktober 2019|Categories: Directe belastingen|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

2019-07-17T14:41:34+00:00 19 juli 2019|Categories: Ondernemingsrecht Sociaal recht|Tags: , |

Who can represent the company towards the tax authorities during an audit? (PwC Legal)

Authors: Véronique De Brabanter and Luk Cassimon (PwC Legal) Publication date: 11/03/2019 In a recent judgment of 25 January 2019, the Supreme Court takes a clear position on which person qualifies to represent a company towards the tax authorities in the case of an (announced/unannounced) audit. Announced or unannounced audits The tax authorities can

2019-06-10T11:24:04+00:00 10 juni 2019|Categories: Directe belastingen Fiscaal recht|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

2019-06-10T11:15:46+00:00 10 juni 2019|Categories: Directe belastingen Fiscaal recht|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 juni 2019|Categories: Directe belastingen Fiscaal recht|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 juni 2019|Categories: Directe belastingen Fiscaal recht|Tags: |

Het cumuleren van een schadevergoeding wegens rechtsmisbruik en de vergoeding wegens kennelijk onredelijk ontslag (PwC Legal)

Auteur: Jessica De Bels (advocaat Employment Law - PwC Legal) Publicatiedatum: 16/01/2019 Sinds 1 april 2014 zijn alle werkgevers zich er van bewust: een ontslag zonder ‘geldig’ motief kan je duur te komen staan. Een ontslagen werknemer heeft sindsdien het recht zijn voormalig werkgever te vragen naar de concrete redenen die

2019-01-16T15:32:33+00:00 16 januari 2019|Categories: Ondernemingsrecht Sociaal recht|Tags: , , |

Global Economic Crime and Fraud Survey 2018 – Belgian results (PwC)

Author: PwC Date of publication: May 2018 Almost two-thirds (65%) of companies in Belgium experienced economic crime in the last two years, compared to under half (49%) globally, according to the results of our Global Economic Crime and Fraud Survey 2018. Sixty-two firms in Belgium took part in the survey.

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

2017-11-30T12:24:50+00:00 30 november 2017|Categories: Directe belastingen Fiscaal recht|Tags: , |