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

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

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.

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On October 28 the European Commission published a new Draft Directive, DAC 9, which seeks to harmonise the filing of the Pillar 2 Information Return within the EU. Tune in if you want to know what’s in the proposed Directive and what the attention points for business are.

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

Belgium published its QDMTT tax return and asks feedback to stakeholders. Are you interested to learn how Belgium looks at the QDMTT return? Tune in and get an update!

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