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PwC's Tax Bites Podcast

PwC Belgium

We are facing times of unprecedented changes and challenges. Taxation has been closely connected to geopolitical developments in the past century, given the connection between tax revenues and public expenditure. In this podcast series we reflect on the relevance of the geopolitical developments in view of tax policy. We provide an insight into the main tax policy developments that you should be aware of. Our EU tax bites focus on direct tax developments in the EU and beyond.

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  • 20 episodes
  • Avg 25 min
  • English

Episodes 20

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  • August 25 · 34 min

    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 function and risk analysis, intercompany pricing, benchmarking, year-end adjustments and transfer pricing documentation; Why consistency between CBAM data, customer pricing, ESG reporting and transfer pricing documentation will be critical given that tax authorities’ scrutiny in this area is envisaged. Overall, a practical conversation for CFOs, tax directors and transfer pricing teams preparing for the financial and tax impact of CBAM. Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites

  • July 15 · 28 min

    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 questions: ✅ WHICH strategy? The 4 pricing responses to CBAM - selective pass-through, low-carbon premium, margin pressure, and price-led share gain. ✅ HOW to execute it? The Assess → Strategize → Execute playbook: segment your customers, model the margin impact, and equip your sales teams. ✅ HOW to stay defensible? Why your customer narrative, your pricing, and your tax & sustainability disclosures must all tell the same story - before the authorities cross-check them. Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites

  • July 9 · 33 min

    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 filing deadline of 30 June. Subsequently, a short update is provided on the Tax Omnibus proposal, which puts forward several important amendments to six direct tax directives — the Parent-Subsidiary Directive, the Interest and Royalties Directive, the Tax Merger Directive, the Anti-Tax Avoidance Directive (ATAD), the Dispute Resolution Mechanism Directive and the FASTER Directive. The focus is on the most salient aspects of that proposal and the (minor) differences compared to the earlier (publicly leaked) version of the proposal, which was already discussed during an earlier episode of the podcast. After that, the discussion turns to the recently published proposal for a recast of the Directive on Administrative Cooperation (DAC), which aims to create more legal certainty and cut red tape for businesses in respect of compliance and reporting obligations. It does so by bringing the DAC and its eight amendments together into a single text and by introducing a number of targeted simplifications, in particular under DAC 6 (including a Pillar Two carve-out and an extended reporting deadline), DAC 7 and the notification obligations under DAC 4 and DAC 9. The podcast then turns to the public consultation on the update of Chapter 7 (intra-group services) of the OECD Transfer Pricing Guidelines. While an earlier episode of the podcast went into detail on the main changes in the discussion draft, this episode shares three key takeaways from the webinar's polling questions on how service transactions are structured within organisations. Finally, some insights are provided on what we can expect in the upcoming months in terms of international and European tax policy developments. Are you interested in listening to the recording of the International Tax Webinar and the slides? Reach out to Pieter Deré to obtain access. Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites

  • S1 · E66
    June 24 · 39 min

    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 data environments to be audit-ready, emphasizing traceability, consistency, and governance. They will give an insight into what tax authorities may require and how to address these requests in an adequate manner. Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites

  • S1 · E69
    June 19 · 20 min

    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 to the EU ETS, the CBAM factor escalating from 2.5% in 2026 to 100% by 2034, the carbon price rebate, and the role of import volumes — to show why the true financial exposure is far higher than many companies anticipate. They explain why CBAM should land on the CFO and tax director's agenda: compliance risks, cost control and forecasting, and the very real cash impact on margins, working capital and operating cash flow. We also discuss CBAM as a cross-functional business programme — touching procurement, customs and trade, finance, tax, sustainability, legal, IT and commercial — and share concrete priorities for businesses right now: mapping imports against CN codes, engaging suppliers to collect actual emissions data, modelling financial exposure, applying for authorised CBAM declarant status, and exploring optimisation opportunities such as bonded warehouses or inward processing. Tune in! Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites

  • June 11 · 23 min

    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 Chapter VII. In this podcast, Gilles Franssens and Jens Kiekens discuss key changes included in the discussion draft, when and how this could start having an impact, as well as what companies should do to get prepared. Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites

  • June 9 · 30 min

    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 Royalties Directive, the Parent-Subsidiary Directive, the FASTER Directive, the Tax Merger Directive, the Anti-Tax Avoidance Directive, and the Dispute Resolution Mechanisms Directive. Many of the proposed amendments are highly ambitious. Find out more in this podcast about what the leaked proposal for a Tax Omnibus Directive has to offer! Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites

  • S1 · E68
    June 4 · 28 min

    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 (ETS), and why does it matter now more than ever? Our experts unpack the latest ETS and CBAM updates — from the phase-out of free allowances and the tightening of benchmarks, to the launch of the definitive period on 1 January 2026, the CBAM Omnibus simplification package, the refined methodology on embedded emissions, the proposed deduction for carbon prices already paid in third countries, and the proposed scope expansion to downstream iron, steel and aluminium goods from 2028. We also bust one of the biggest myths circulating in the market: the idea that CBAM "only costs 2.5% in year one". Spoiler — the real cost is materially higher. Tune in! Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites

  • S1 · E65
    April 13 · 24 min

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

  • S1 · E63
    February 12 · 28 min

    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 episodes and stay up to date on www.pwc.be/tax-bites

  • S1 · E62
    January 28 · 25 min

    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 diligence procedures to data gathering and system requirements. We also touch on the penalties for non-compliance and how businesses can prepare themselves. Whether you're a digital platform, a marketplace operator, or simply want to understand how this EU directive affects the sharing economy, this episode offers clear, actionable insights. Tune in! Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites

  • S1 · E61
    January 12 · 23 min

    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 next session of our International Tax Webinar Series, where we’ll cover the package in detail with practical examples and discuss its impact on businesses. You can register through this link. Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites

  • S1 · E60
    Oct 2, 2025 · 20 min

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

  • S1 · E59
    Sep 12, 2025 · 19 min

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

  • S1 · E58
    Sep 1, 2025 · 18 min

    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 explores the ongoing developments around DAC 6 and the impact this may have in the future. Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites

  • S1 · E57
    Jul 4, 2025 · 23 min

    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 multinationals and the future of Pillar 2. Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites

  • S1 · E56
    Feb 4, 2025 · 21 min

    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

  • S1 · E55
    Jan 31, 2025 · 18 min

    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 across EU member states. Given the introduction of mandatory B2B invoicing in Belgium on 1 January 2026-we will compare the ViDA rules with the Belgian rules. Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites

  • S1 · E54
    Jan 24, 2025 · 21 min

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

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