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Latest news & developments

Time to act as OECD/G20 Inclusive Framework moves forward on new tax rules

14 February 2020

On the 31st of January 2020, after a two-day meeting held on 29 – 30 January, the OECD/G20 Inclusive Framework on BEPS issued a statement that updates the state-of-play regarding the work on tax challenges arising from the digitalization of the economy, and sets forth a revised work program on the Two-Pillar Approach. In this

The OECD releases its Transfer Pricing Guidance on Financial Transactions

13 February 2020

The OECD has released its long-awaited final report on the transfer pricing aspects of financial transactions. The report will constitute the 10th chapter of the OECD Transfer Pricing Guidelines (as well as an additional section in Chapter I). It covers a wide range of financial transactions and provides guidance on critical aspects to be considered

Brexit update: Brexit – The end of uncertainty?

24 January 2020

After three years of dense fog, there may be light at the end of the channel tunnel. Will it be the end of a long period of uncertainty, or should you still fear the worst? The only certainty today is that the UK will leave the EU on 31 January 2020, and that the Withdrawal

Annulment of the Cash for Cars system by the Belgian Constitutional Court

23 January 2020

As from January 2018, employees have the possibility to exchange their company cars for a mobility allowance – the so called Cash for Cars system. This mobility allowance is subject to a beneficial social security & income tax treatment. The main goal of the implementation of the Cash for Cars system was to tackle the

How to get started with Visual Studio Code for Salesforce development

22 January 2020

Author of this article: Evi Favaits (PwC Salesforce Team)   Are you a Salesforce developer? Then follow the guidelines below to get started with Visual Studio Code (VSC), the latest integrated development environment (IDE) for Salesforce.   What’s VSC? It’s a lightweight, modern and free IDE created by Microsoft that provides features for working with

Taxation of French-sourced dividends: confirmation of the Supreme Court decision

20 January 2020

On 17 December 2019, the Court of Appeal of Antwerp confirmed the position of the Court of cassation in its arrest dated 16 June 2017 (previously commented) with respect to the application of a foreign tax credit in Belgium in relation to French-sourced dividends received by Belgian private investors. Background The case concerned French-sourced dividends