PwC's Tax Bites Podcast

Hosted by PwC Belgium

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Latest episode

Jun 2026

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EN-US

About the show

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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60 recent

June 11, 202623 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, 202630 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

June 4, 2026Episode 6828 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

April 13, 2026Episode 6524 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

March 13, 2026Episode 6420 min

Trade and tariffs update – US IEEPA Tariffs Overturned and the EU–India Trade Deal

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

February 19, 2026Episode 6639 min

Tax dispute resolution – Navigating tax controversy around cross boarder finance flows

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 explain how data is being used by Belgian and European VAT authorities and 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

February 19, 2026Episode 6531 min

The importance of data readiness for tax audits. How data is used by VAT Authorities

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

February 12, 2026Episode 6328 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

January 28, 2026Episode 6225 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

January 12, 2026Episode 6123 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