PwC's Tax Bites Podcast

Épisodes

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  CBAM and Transfer Pricing 25.08.2026 34min

  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 function and risk analysis, intercompany pricing, benchmarking, year-end adjustments and...
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  CBAM Pricing Strategy 15.07.2026 28min

  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 questions: ✅ WHICH strategy? The 4 pricing responses to CBAM - selective pass-through, low-car...
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  International tax update 09.07.2026 33min

  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 filing deadline of 30 June. Subsequently, a short update is provided on the Tax Omnibus...
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  The importance of data readiness for tax audits 24.06.2026 39min

  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 data environments to be audit-ready, emphasizing traceability, consistency, and governance.&nbsp...
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  CBAM Business impact 19.06.2026 20min

  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 to the EU ETS, the CBAM factor escalating from 2.5% in 2026 to 100% by 2034, the carbon pr...
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  Rewrite of OECD TP Guidelines chapter on intra-group services 11.06.2026 23min

  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 Chapter VII. In this podcast, Gilles Franssens and Jens Kiekens discuss key changes included in the d...
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  European Tax Omnibus proposal 09.06.2026 30min

  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 Royalties Directive, the Parent-Subsidiary Directive, the FASTER Directive, the Tax Merger Directive...
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  CBAM Unpacked: What it is and why it matters now 04.06.2026 28min

  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 (ETS), and why does it matter now more than ever? Our experts unpack the latest ETS and CBAM...
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  Transfer Pricing audits 13.04.2026 24min

  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 transfer pricing disputes. Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-b...
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  Trade and tariffs update – US IEEPA Tariffs Overturned and the EU–India Trade Deal 13.03.2026 20min

  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
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  International Tax Strategy for 2026: Aligning global tax policy changes with business operations 12.02.2026 28min

  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 episodes and stay up to date on www.pwc.be/tax-bites
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  DAC 7 28.01.2026 25min

  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 diligence procedures to data gathering and system requirements. We also touch on the penalties for non-com...
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  Inside the OECD Pillar 2 Side-by-Side package: Key features and insights 12.01.2026 23min

  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 next session of our International Tax Webinar Series, where we’ll cover the package in detai...
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  Tax Webinar (26/9) Navigating Shifts in Global Tax Policy: Implications for Businesses 02.10.2025 20min

  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 the EU tax agenda. Have a look at all our previous episodes and stay up to date on www.pwc...
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  Amended penalty regime for first offence 12.09.2025 19min

  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 previous episodes and stay up to date on www.pwc.be/tax-bites
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  DAC6 01.09.2025 18min

  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 explores the ongoing developments around DAC 6 and the impact this may have in the future. Have a loo...
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  Pillar 2 and the US Tax Regime 04.07.2025 23min

  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 multinationals and the future of Pillar 2. Have a look at all our previous episodes and stay up t...
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  Belgium’s new government agreement: First insights 04.02.2025 21min

  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
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  VAT in the Digital Age (ViDA) 31.01.2025 18min

  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 across EU member states. Given the introduction of mandatory B2B invoicing in Belgium on 1 January 2...
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  New January 2025 OECD Guidance on Pillar 2 24.01.2025 21min

  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 guidance. Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites