In this episode, Pieter welcomes guests Véronique De Brabanter and Tim Pieters to explore the growing scrutiny surrounding cross‑border financing, dividends, and interest flows. They discuss how landmark Danish CJEU cases reshaped the interpretation of EU directives, emphasizing the importance of genuine economic substance and the “beneficial owner” concept. The conversation highlights why Belgian tax authorities are increasingly focused on withholding tax exemptions, the risks tied to conduit structures, and the surge in related audits across Europe. Through practical insights, the episode sheds light on evolving anti‑abuse approaches and what companies must consider to remain compliant.

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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. 

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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! 

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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. 

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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. 

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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?

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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.

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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.

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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.

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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