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

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

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