Perspectives

Replay past Webinars

Deloitte Academy Tax & Legal

Overview of webinar recordings which you can replay if you missed the live webcast

The below are recordings from the Belgium Dbriefs, EMEA Tax Dbriefs and Dbriefs Legal series

Key Court Of Justice Of The European Union Decisions Of 2020: Interpreting VAT In Europe

EMEA Tax Dbriefs

19 January 2021

Host: Johan Van Der Paal

Presenters: Charlotte Degadt, David Walters

A number of significant VAT cases were decided by the CJEU in 2020. Cases reaching the Court concern indirect tax across the EU, and clarify important points affecting organisations in the region. What are the implications for your
organisation’s approach to indirect tax? Cases we’ll discuss include:

  • Dong Yang on whether subsidiaries can create fixed establishments for a business.
  • SK Telecom on use and enjoyment.
  • Vodafone Portugal on early termination charges.
  • CHEP Equipment Pooling on movements of own goods.
  • A look ahead at upcoming cases.

Keep up-to-date on the impact of key CJEU decisions.

Brexit: Tax Impacts Of The Deal

EMEA Tax Dbriefs

18 January 2021

Host: Amanda Tickel 

Presenters: Gareth Pritchard, Caroline Barraclough, Jurga McCluskey

Following the publication of the UK-EU Trade and Cooperation Agreement on 26 December 2020, our experts will provide analysis of the tax impacts of the deal and share practical tips on the key tax and customs changes from 1 January 2021. What are the implications for your organisation? We’ll discuss:

  • VAT impacts and considerations.
  • Customs duties and border controls.
  • Workforce: key immigration and social security developments.      

Find out more about the changes and how these could impact your organisation.

SAP Tax Compliance

EMEA Tax Dbriefs

13 January 2021

Host: Andreas Kowallik

Presenters: Doukje de Haan, Vikram Khanna, Gerhard Hafner (SAP)

Due to the increased scrutiny by tax authorities globally, further requirements for real-time reporting and obligations such as standard audit files for Tax (SAF-T) are obligatory. Businesses need the ability to effectively and efficiently identify potential tax errors in their source systems and make the necessary adjustments within a timely manner. SAP Tax Compliance allows tailored checks to be applied to transactions on an instantaneous basis, allowing your organisation to verify whether transactions have been compliant and initiate the compliance process. What does your organisation need to consider? We’ll discuss:

  • An overview of SAP Tax Compliance
  • The functionality for tax compliance, audit defense, and workflow management

Learn more about how to improve the tax functionality of your organisation.

COVID-19 And Transfer Pricing – OECD Guidance

EMEA Tax Dbriefs

12 January 2021

Host: Alison Lobb

Presenters: Kasper Toftemark, Nacho Box, Andrew Skipsey, Lisa Shipley

The OECD has released new guidance in respect of the practical application of the arm's length principle to the unique fact patterns and specific challenges implied by the COVID-19 pandemic. What is the latest guidance and how might it affect your organisation? We’ll discuss:

  • Comparability analysis.
  • Losses and the allocation of COVID-19 specific costs.
  • Government assistance programmes.
  • Advance Pricing Agreements (APAs).

Find out more about the latest guidance.

Remote working in a Belgian-French-Luxembourg context - A new reality?

Belgium Dbriefs

14 December 2020

Host: Koen Beckers, Deloitte Belgium

Presenters: Frédéricq Jacquet, Deloitte Belgium | Marleen Vandenput & Frederic Scholtus, Deloitte Luxembourg | Romain Ressiguier, Deloitte Taj (France)

The COVID-19 pandemic has been a catalyst for companies and their workforce to move towards remote working arrangements in a more systematic and intensive way. In a cross-border context, remote working may have important tax and/or social security implications. 

Governments have taken a number of temporary measures aiming to limit those implications as much as possible. For example, Covid-19 mutual agreements have been concluded in order to safeguard as much as possible the existing situation of cross-border workers despite the travel ban that has been imposed for sanitary reasons.

On The Remuneration Committee Agenda – Year End Decisions And Looking Ahead

EMEA Tax Dbriefs

10 December 2020

Host: Mitul Shah

Presenters: Stephen Cahill, Katie Kenny

As many companies approach the year end, remuneration committees will be balancing a range of stakeholder views when finalising key decisions for 2020, in the context of continued economic uncertainty and evolving investor guidance. Looking to the year ahead, we expect to see greater diversity of approaches when setting incentives, as committees seek to ensure that remuneration policies support the delivery of innovative leadership and business resilience in the current environment. What should remuneration committees and HR teams be thinking about? We’ll discuss:

  • Recent guidance from investors on the 2021 AGM season.
  • Latest market and pulse survey insights.
  • Safeguarding against windfall gains when granting awards – considerations and approaches.

Understand how you can plan ahead for your business.

Digitalisation of the Certificate of Origin process: demo session of a pilot solution

Belgium Dbriefs

10 December 2020

Presenters: Dries Bertrand & Athina Stantzos, Deloitte & Frederik Van Outryve, T-Mining

Earlier this year, T-Mining started the development of their “Network of Platform”, a Blockchain-based solution to facilitate the exchange of authentic and digital Certificates of Origin (CoO) between different trade platforms worldwide. Based on our research and understanding of the challenges that exporting companies face in managing the CoO process, a first version of the solution - a so called Minimal Viable Product (MVP) - was created. In 2021, T-Mining is planning to run a number of pilot projects to test this new solution.

Remote work: Comparative analysis on local legislations in Canada, China, Germany, and the U.S.

Dbriefs Legal

9 December 2020

Host: Andrew Lilley

Presenters: Philippe Rose, Alexis Lemajic, Andrew Lilley, Klaus Heeke, Susan Gross Sholinsky, and Jolin Song

Whilst companies begin to reopen their offices in different parts of the world, many employees are working from home and may continue to work remotely after the pandemic is over. Employers need to be aware of how employment laws apply to the remote workplace, including hours of work, safety / injury reporting, confidential information, home network security, etc. Our webinar will present a comparative analysis of approaches in different geographies. In particular, we’ll discuss:

  • New local laws, regulations, and policies for remote working.
  • Practical issues and suggestions for the months ahead.
  • A checklist of other related points: taxation (including permanent establishment), immigration, and talent retention (managing employee concerns).

Join our Deloitte specialists who will share lessons learned, best practice, and identify priorities for employers in the next phase.

SAP S/4HANA®: SAP Advanced Compliance Reporting

EMEA Tax Dbriefs

8 December 2020

Host: Per Evers

Presenters: Roxana Popescu, David Elliot, Dr. Andreas Lindenblatt (Senior Product Specialist, SAP)

Changes to the tax legislative landscape mean that tax compliance and reporting is becoming more immediate, digitalised, and more data intensive. Ensuring that the business can keep pace with these changing demands means that tax needs more accurate transactional data captured or calculated correctly, first time and businesses are therefore looking at how they can better leverage their ERP system. Within the S/4 HANA suite one such module is SAP Advanced Compliance and Reporting (SAP ACR). What does your organisation need to know? We’ll discuss:

  • How SAP ACR can boost the value of your SAP S/4HANA implementation
  • Key characteristics and functionality
  • Key considerations in assessing the suitability of SAP ACR

Understand how the latest developments are applicable to your organisation.

TVA de 6% sur la démolition et reconstruction de bâtiments en Belgique : nouvelle législation à partir de 2021

Belgium Dbriefs

4 décembre 2020

Le gouvernement fédéral avait annoncé qu'il étendrait le taux réduit de TVA de 6 % pour la démolition et la reconstruction de logements à l'ensemble du territoire belge. Le gouvernement a tenu sa parole et a récemment adopté la nouvelle législation. Ces nouvelles règles entreront en vigueur le 1er janvier 2021 et étendront le champ d’application du taux de 6 % déjà en vigueur dans les 32 villes. 

La mesure temporaire s'applique non seulement à la construction de nouvelles maisons après la démolition de bâtiments existants, mais également à la vente d'une maison par un promoteur/développeur après la démolition des anciens bâtiments. Toutefois, le nouveau taux réduit de TVA est soumis à des conditions importantes, notamment afin de garantir son caractère social.

6% btw op afbraak en heropbouw in België: de nieuwe wetgeving vanaf 2021

Belgium Dbriefs

4 december 2020

De federale regering kondigde in haar regeringsverklaring aan dat zij het verlaagd btw-tarief van 6% voor de sloop en wederopbouw van woningen zou uitbreiden tot het hele Belgische grondgebied. De regering heeft woord gehouden en de nieuwe wetgeving recent goedgekeurd. Deze nieuwe regels gaan in op 1 januari 2021 en komen bovenop het bestaande 6%-tarief dat reeds bestaat in de 32 steden. 

De tijdelijke maatregel is niet alleen van toepassing op bouw van nieuwe woningen na afbraak van bestaande panden, maar ook op de verkoop van een woning die door een promotor/ontwikkelaar werd opgericht nadat hij de oude panden heeft afgebroken. Het nieuwe verlaagd btw-tarief is wel aan belangrijke voorwaarden onderworpen in het bijzonder om het sociale karakter ervan te garanderen. 

Brexit: Indirect Taxes In The Homestretch

EMEA Tax Dbriefs

2 December 2020

Host: Gareth Pritchard

Presenters: Daniel Barlow, Caroline Barraclough

With the end of the transition period a matter of weeks away our experts provide their perspective on the indirect tax considerations and share practical tips on preparing for the changes ahead. What are the key actions to prepare for the customs and VAT changes from 1 January 2021? We’ll discuss:

  • Business model changes.
  • The Border Operating Model and customs and VAT implications.
  • The Northern Ireland Protocol: specific considerations for movements of goods through Northern Ireland.

Keep up-to-date with latest developments.

Offshore Receipts In Respect Of Intangible Property

EMEA Tax Dbriefs

25 November 2020

Host: Shaun Lucey

Presenters: Rob Keogh, Laura Rankine, Fiona Mashford, Mel Farquhar

The Offshore Receipts in Respect of Intangible Property (ORIP) rules were introduced with effect from 6 April 2019, extending the scope of UK tax to include receipts derived from intangibles referable to UK sales, regardless of UK residency. Entities coming within the charge as a result of these rules were required to notify HMRC by 5 October 2020, although there is still time to ensure compliance. Provided entities submit income tax returns and settle liabilities by 31 January 2021 no penalties should arise from missing the deadline. What does your organisation need to think about now? Members of the HMRC team join us on this webcast to discuss:

  • A recap of the rules
  • Administrative requirements
  • Practical considerations when assessing the application of the rules

Find out more about these developments

Thuiswerk in een België-Nederland context - een nieuwe realiteit?

Belgium Dbriefs

24 November 2020

Sprekers: Koen Beckers & Uschi Van Doren, Deloitte België en Valérie Ramaekers, Deloitte Nederland

De COVID-19 pandemie heeft thuiswerken in een stroomversnelling gebracht. In een grensoverschrijdende context kan intensief thuiswerken belangrijke (para) fiscale gevolgen hebben. Deze worden aan de hand van tijdelijke maatregelen geprobeerd beperkt te houden. Zo werd er een COVID-19 Belgisch-Nederlands belastingakkoord voor grensarbeiders gesloten en de sociale zekerheidsautoriteiten van onder andere Nederland en België hanteren een tolerantiebeleid.

In dit kader hebben de Deloitte Global Employer Services teams van België en Nederland de krachten gebundeld en organiseren we een België-Nederland Webinar waarbij we jullie graag verder informeren over de Belgische en Nederlandse belasting- en sociale zekerheidspositie van de grensarbeider onder de speciale Covid-19 regelingen en maatregelen. 

Tax Transparency And Sustainability - Achieving Tax Clarity

EMEA Tax Dbriefs

24 November 2020

Host: Mark Kennedy

Presenters: Chris Thomas, Claire Snowdon, Greg Jullien, Dave Murray (Anglo American)

Businesses are increasingly talking about their commitment to sustainability. Interest in their tax is becoming part of that story, encouraged by the introduction of tax sustainability measures by the Global Reporting Initiative and World Economic Forum. Communicating on taxes is challenging as it is both complex and emotive, particularly at a time of significant uncertainty such as this. What should your organisation be thinking about now? On this webcast we’ll be joined by Dave Murray, Tax Policy Principal at Anglo American, to discuss:

  • The evolving landscape - understanding transparency measures and business trends
  • Setting your strategy - identifying and responding to stakeholder interests
  • Communicating with confidence - putting in place the right processes and systems

Discover what businesses can do now to communicate their tax position with
clarity.

If you would like to do some background reading in advance of the webcast please see our thoughtpiece here.

Brexit’s mobility and people impact: The end of free movement

Belgium Dbriefs

17 November 2020

Speakers: Matthias Lommers, Filip Van Overmeiren and Joke Braam

The end of free movement of people between the EU and the UK on 1 January 2021 is a near certainty. This has a significant impact on the mobility of people moving between the two territories, whether for local hires, assignees, remote workers, commuters or business travellers. This webinar aims to provide clear answers to mobility related questions, underlining the business, HR and individual impact of this new reality, with particular attention given to the immigration and social security implications.

SAP S/4HANA®: SAP Document Compliance In A Changing Tax Landscape

EMEA Tax Dbriefs

11 November 2020

Host: Daniela Rubeo

Presenters: Jens Gullfeldt, Joost Dumeez, Olivia Vorstheim (Product
Manager, SAP)

In many countries it is becoming a legal requirement for organisations to issue documents electronically to their business partners and tax authorities. The ‘digital tax authorities’ now require to be provided more frequently with invoices, ledgers/registers/books on a (near) real time-basis. Due to the continuously changing digital reporting requirements, it can be a difficult process for tax functions to manage. What steps can your organisation take to prepare for the changes? We’ll discuss:

  • SAP Document Compliance
  • The impact of SAP Document Compliance on your day-to-day business
  • Possible solutions offered by S/4 HANA

Keep up-to-date with the latest technologies to maintain sustainable tax and business processes.

Remote Workers – How Organisations Have Managed Remote Workers And Looking Ahead

EMEA Tax Dbriefs

5 November 2020

Host: Rumi Das

Presenters: Peter Knight - Head of Global Mobility, Rolls-Royce and Claire Fielding - Global Mobility Manager, King

The pandemic has accelerated the future of work and there is an increasing desire from many employees and employers to evaluate long term potential for remote work. Many organisations are considering making remote work permanent for all, or parts of their workforce. Where there is an international element, complexities and risks inevitably increase. What does your organisation need to think about now? Peter Knight - Head of Global Mobility at Rolls-Royce and Claire Fielding, Global Mobility Manager at King join us on this webcast to discuss:

  • How their organisations have dealt with managing their mobile population over the past few months.
  • The role global mobility teams have to play in shaping the future of work for remote workers.
  • Remediation work required now and ongoing tracking and monitoring of compliance.

Find out more about this changing environment.

EU Mandatory Disclosure Regime (DAC6) – Pre-flight Checks

EMEA Tax Dbriefs

4 November 2020

Host: Owen Gibbs

Presenters: Charlie Mason

The sixth version of the EU Directive on administrative cooperation (DAC6) implements new mandatory disclosure rules for EU intermediaries and taxpayers in relation to certain arrangements. Reporting is live in some EU Member States with the majority coming on stream from January 2021. Deferrals in the timeline have afforded brief respite but the timeline for compliance is still very short. What preparations should your organisation have in place? We’ll discuss: 

  • The legislative landscape and key points of difference.
  • The practical challenges of reporting.
  • Case studies covering the different approaches we have seen in response to the varying level of impact.

Learn more about the requirements under these new rules and the pragmatic steps to ensuring compliance.

G20/OECD The Digitalised Economy – Blueprint On A Global Minimum Tax (Pillar Two)

EMEA Tax Dbriefs

3 November 2020

Host: Alison Lobb

Presenters: Bob Stack, Lisa Shipley

The G20/OECD Inclusive Framework have published a Blueprint for proposals to strengthen countries’ ability to tax profits where income is locally subject to low effective tax rates. The fundamental nature of the proposed reforms will, if agreed, have a broad and significant impact. All businesses, not just those that are highly digitalised, will need to understand how the proposals could affect them. What might this mean for your organisation?  We’ll discuss:

  • Mechanics of the GloBE rules, including the Income Inclusion Rule and Undertaxed Payment Rule
  • Calculation of the top-up tax under the GloBE rules, including carve-outs and thresholds
  • Subject to tax rule
  • Implementation and rule co-ordination
  • Next steps

Find out more about the latest international tax developments.

Brexit - Fin de partie !

Belgium Dbriefs

30 octobre 2020

À moins de trois mois de la fin de la période de transition du Brexit, les entreprises belges font toujours face à une profonde incertitude quant à la situation juridique, logistique et financière à laquelle elles seront confrontées à partir du 1er janvier 2021. Les déclarations récentes du Premier ministre britannique Boris Johnson et des leaders européens ont dévoilé que de nombreux obstacles restent à surmonter avant d’arriver à un accord de libre-échange. Quel que soit le résultat des négociations, force est de constater qu’il y aura des changements à partir du 1er janvier 2021.

L’équipe Brexit de Deloitte Belgique vous invite à participer au webinaire dédié au Brexit le 30 octobre. Vous y découvrirez ce que les entreprises belges doivent savoir, et surtout faire, dès maintenant, pour atténuer l’impact du Brexit. Les points d’attention majeurs seront abordés, tels que les tarifs douaniers qui seront d’application, l’impact logistique, les conséquences en matière de TVA, le cadre juridique et réglementaire, etc. Vous aurez la possibilité de poser des questions.

Le webinaire s’adresse principalement aux entreprises qui font du commerce avec et/ou opèrent au Royaume-Uni.

G20/OECD The Digitalised Economy– Blueprint On Nexus And Profit Allocation (Pillar One)

EMEA Tax Dbriefs

29 October 2020

Host: Alison Lobb

Presenters: Bob Stack, Ignacio Box, Lisa Shipley

The G20/OECD Inclusive Framework have published a Blueprint for proposals on the allocation of taxing rights between countries (‘Pillar One’). The fundamental nature of the proposed reforms will, if agreed, have a broad and significant impact. All businesses, not just those that are highly digitalised, will need to understand how the proposals could affect them. What might these changes mean for your organisation? We’ll discuss the new Blueprint, including:

  • Scope and threshold
  • Nexus rules
  • Profit allocation rules
  • Tax certainty
  • Next steps

Find out more about the latest international tax developments and steps that might be taken in response.

Brexit - Het eindspel

Belgium Dbriefs

29 oktober 2020

Met minder dan drie maanden te gaan voor het einde van de Brexit transitieperiode, is er nog heel wat onzekerheid omtrent het juridische, logistieke en financiële kader waarbinnen Belgische bedrijven vanaf 1 januari 2021 zullen moeten opereren. Uit recente verklaringen van Boris Johnson en Europese leiders blijkt nog maar eens dat er nog heel wat obstakels in de weg staan om tijdig tot een vrijhandelsakkoord te komen. Wat ook de uitkomst van de onderhandelingen zal zijn, bedrijven dienen zich nu voor te bereiden op de significante veranderingen die er vanaf 1 januari 2021 hoe dan ook zullen zijn.

Het Deloitte Brexit team in België heeft het genoegen u uit te nodigen voor onze Brexit-webcast op 29 oktober. U zal er te horen krijgen wat Belgische bedrijven nu moeten weten en vooral doen voor een optimale voorbereiding. Onze specialisten overlopen de belangrijkste aandachtspunten, gaande van de toepasselijke douanetarieven, de mogelijke impact op productie en logistiek, en de fiscaal-juridische regelgeving. Er zal ook ruimte zijn voor vragen en antwoorden.

De webcast richt zij bij uitstek tot bedrijven die handel voeren met of opereren in het Verenigd Koninkrijk.

US Tax Policy: 2020 Election Update And 2021 Preview

EMEA Tax Dbriefs

28 October 2020

Host: Marek Krawczyk

Presenters: Jonathan Traub, Victoria Glover

With the 2020 US presidential and congressional elections taking place in November, tax policy developments in Washington are expected to
have wide-reaching implications, not just in the US. How might the potential
changes affect your organisation? We’ll discuss:

  • The key business and international tax proposals from Democratic presidential nominee Joe Biden, and details of President Trump’s second-term tax agenda.
  • How the outcome of the November elections and the fiscal health of the US economy may shape US tax policy in 2021 and beyond.
  • To what extent these changes could change the focus and tax strategies for US multinationals operating in the EMEA region, and EMEA based multinationals with US operations.

Find out more about the possible future tax changes and what actions can be taken now to begin planning for them. 

Overview Of The Implementation Of Anti-Hybrid Rules In Response To ATAD II

EMEA Tax Dbriefs

27 October 2020

Host: Kate Ramm

Presenters: Aart Nolten, Christoph Le Bon and Marcus Molloy

The EU Anti-Tax Avoidance Directives (ATAD I and II) required member states to introduce a number of domestic anti-abuse provisions including anti-hybrid rules broadly in line with the OECD recommendations. Most of the anti-hybrid rules needed to be implemented into domestic law by 1 January 2020. What could the implementation of these measures mean for transactions and arrangements undertaken by your organisation? We’ll discuss:

•  The latest on the implementation of these rules in a number of jurisdictions

•  Some of the differences between the domestic implementation of these rules

•  How they are likely to impact on common structures

Find out what these rules mean for you from our Deloitte country specialists.

SAP S/4HANA®: The Tax Digital Boardroom

EMEA Tax Dbriefs

21 October 2020

Host: Jan de Clercq

Presenters: Gerard Lebbing, Doukje de Haan

In order to meet tomorrow’s tax challenges, organisations need sustainable tax and business processes using the latest technologies. As the tax landscape is constantly changing, tax authorities require more and more from international businesses in order to be in control of their tax positions. It is therefore becoming more important to have real-time business and tax insights. How can your organisation meet these challenges? We’ll discuss:

  • The functionality of the ‘Tax Digital boardroom’
  • Managing your tax position, potential risks, pending audits etc.

Learn more about the variety of real time insights that this dashboard offers, for both tax and financial leadership

Year End Transformation - Plan Now To Optimise Resilience

EMEA Tax Dbriefs

20 October 2020

Host: Stephanie Hurst

Presenters: Kip Linton, Bart Janssen

2020 has been a year of unprecedented change with COVID-19 affecting the way we live, work and, of course, the tax environment. Many groups are coming up to their first full year end and will need to consider how to reflect these changes in the financial statements in more detail than has perhaps been considered for
quarters or interims. This will be in addition to keeping up to speed with the
changes in the tax accounting world from a technical and technology
perspective. What should your organisation be looking at now? We’ll discuss:

  • Key technical considerations for this year end.
  • Areas external auditors will likely focus on this year.
  • Latest developments in tax reporting technology.

Keep on top of key areas of consideration for the upcoming year end.  

Brexit: The endgame

Belgium Dbriefs

19 October 2020

With less than three months to go before the end of the Brexit transition period, companies urgently need to decide on how they will handle the Brexit impact on their legal, logistical and financial situation after 1 January 2021. This weekend’s talks between UK Prime Minister Johnson and EU Commission President Von der Leyen kept open the two sides’ commitment to try to finalise a Brexit deal in time for the end of the year – but also showed how many major obstacles remain in the way.

Get updated on what Belgian businesses should know, and do, now. From tariffs and regulatory alignment, to the impact on logistics and more, we will tackle the open issues of key importance to companies.

We are joined by Baron Frans van Daele, Minister of State, senior Deloitte advisor and former Chief of Staff to the President of the European Council as well as Belgian ambassador to the EU, NATO and the USA. Baron Van Daele has exceptional insights into the EU-UK relationship.

Deloitte’s Brussels Brexit team will address the key issues that will impact Belgium. The focus will be very practical: What should companies do now to manage the uncertainty and protect their businesses?

Posted Workers Directive 2020: Equal Pay For Equal Work

EMEA Tax Dbriefs

30 September 2020

Host: Nicolaas Vermandel

Presenters: Filip Van Overmeiren, Fraukje Panis, John Weekes

With the implementation of the revised Posted Workers Directive as of 30 July 2020, employers will be confronted with a new compliance landscape when travel resumes. The changes put a renewed emphasis on respecting local salary and other working conditions, whilst also urging employers to revisit other PWD obligations such as the various pre-travel notifications across the EU. How will PWD 2020 impact your workforce and what do you need to know to confront the labour law compliance patchwork within the EU? We’ll discuss:

  • Impact of Posted Workers Directive 2020.
  • What is ‘equal pay for equal work’ exactly
  • Current state of implementation in the EU.
  • PWD 2020 link with PWD pre-travel notifications, local representation, etc.

Keep up to date with these significant developments.

UK Borders After Brexit

EMEA Tax Dbriefs

23 September 2020

Host: Amanda Tickel

Presenters: Dan Barlow, Caroline Barraclough, Ian Washington

In July, the UK government released a comprehensive new guide for the UK border – the Border Operating Model – which applies to the movements of goods from the EU to Great Britain (GB) following the end of the transition period. With new complexity at the border, how will trade between the UK and the EU change from 1 January 2021? We’ll discuss: 

  • Indirect tax: VAT implications of new border operations.      
  • Customs: understanding changes to exporting, importing and tariffs. 
  • Supply chain: impacts and considerations.

Find out more about the changes and how these could impact your organisation.

Data Protection: Lessons learned from the COVID-19 lockdown and how best to prepare for a second lockdown

Dbriefs Legal

23 September 2020

Host: Dulce Miranda

Presenters: Dr. Söntje Julia Hilberg, Gonçalo Quintino, and Arnaud Raynouard

The outbreak of the COVID-19 has significant impact on different areas including data protection. In case of a second lockdown, what measures and policies should your organization have in place? Are the temporary measures implemented in the first lockdown useful and applicable in a second lockdown? We’ll discuss:

  • If a vaccine is developed:
    • Can you write a policy to ask people to declare whether or not they have been vaccinated?
    • Can you keep a log and force people to do it?
    • Would the EU/governments be open to changing data privacy laws to allow this for exceptional circumstances like pandemics?
  • If an effective treatment is found:
    • COVID-19 will then turn into something more like an everyday sickness, do you then abolish your policies or keep it in case something similar happens with a different disease?
    • Can you ask employees in their contracts to opt into disclosure of health information and what are the consequences?
  • How to build a resilient Data Privacy Organization and a data privacy compliant crises management?

Join our Deloitte specialists who will share the lessons learned and what can be done in the next phase from a data protection perspective.

Brexit: Tax Readiness

EMEA Tax Dbriefs

17 September 2020

Host: Amanda Tickel

Presenters: Dan Barlow, Richard Williams, Michael Eckes, Caroline Barraclough

With the end of the transition period less than four months away, we’ll provide a recap of recent political developments, discuss key tax technical considerations, and share practical tips on preparing for the changes ahead. What are the key
actions to prepare for the customs and tax changes from 1 January 2021?  We’ll discuss:

  • Business model changes: impacts of Brexit-related restructuring, including transfer pricing.
  • The Border Operating Model and customs and VAT implications.
  • The Northern Ireland Protocol: specific considerations for movements of goods through Northern Ireland.
  • Key considerations for services businesses.
  • Corporate tax:  withholding taxes, branch structures and transfer pricing. 
  • Workforce: key immigration, tax and social security developments.

Keep up-to-date with latest developments and, for those businesses moving goods between the UK and the EU, look out for our webcast on 23 September covering the Border Operating Model and latest guidance on moving goods under the Northern Ireland Protocol in more detail.

BJA Webinar: Belgium and Japan – An Ongoing Friendship

Belgium Dbriefs

16 September 2020

A dialogue between HE Ambassador Roxane de Bilderling, Belgian Ambassador to Japan and Wim Eynatten, BJA Legal & Tax Committee Chair and Partner, Deloitte

During this webinar, HE Ambassador de Bilderling and Mr Eynatten will discuss Belgium-Japan relations in these challenging times from an economic, migratory, political and cultural outlook. Topics such as the Belgian perspective on the impact of the COVID-19 crisis in Japan, the services the Embassy offers to Japanese HQs’ requests of COVID-19 information in Belgium, the situation of Belgian companies doing business with and/or in Japan, etc. will be addressed.

Connect For Impact – Aligning Tax With Business Models And Supply Chains Post COVID-19

EMEA Tax Dbriefs

16 September 2020

Host: James Bland

Presenters: Patrick Cauwenbergh, Jivan Datta

The impact of COVID-19 has led to changes within business models and supply chains. Fully understanding these impacts from a tax perspective is crucial and requires the consideration of international tax, transfer pricing, intangibles, indirect tax, customs etc. What does your organisation need to consider? We’ll discuss:

  • The common themes that are emerging from both European and US perspectives.
  • Short, medium and long-term actions we are seeing groups take.

Find out more about the tax implications and themes arising around COVID-19.

Direct Tax Automation Enabled With SAP S/4HANA

EMEA Tax Dbriefs

15 September 2020

Host: Annelies Dieusaert

Presenters: Erik Gloudemans, Jens Schaeperclaus

Historically, conversations around tax automation tend to focus heavily on indirect taxation. With SAP S/4HANA, the momentum is there tonow challenge the automation of direct tax processes. What should your organisation be looking at? We’ll discuss:

  • The opportunities SAP S/4HANA brings for direct tax automation and possible limitations
  • The role that tax technology tools will continue to play within an S/4 environment
  • Useful tips and guidelines to ensure tax is not forgotten when finance transformation programmes are being rolled out
  • Recent business cases, best practices and practical insights

Understand how to navigate the landscape and more
importantly the roadmap, to direct tax automation. 

Remote Working – Permanent Establishment And Transfer Pricing Implications

EMEA Tax Dbriefs

10 September 2020

Host: Alison Lobb

Presenters: Lisa Shipley, Kate Rees and Andrew Skipsey

COVID-19 has made remote working increasingly common. Whilst both the OECD and individual tax authorities have released statements on how to apply existing permanent establishment (PE) rules, what are the PE implications of remote working in what may be the ‘new normal’ of increased workplace flexibility? A significant amount of uncertainty remains in relation to remote working and the potential creation of PEs, and careful consideration will be needed. What issues should your organisation be aware of and actively monitoring? We’ll discuss:

  • OECD guidance in relation to PEs as a result of remote working during COVID 19
  • Potential tax authority views and considerations
  • The interaction of increased remote working and the PE anti-fragmentation rule
  • Transfer pricing and Country-by-Country (CbC) report implications of an increased frequency of PEs

Keep up-to-date with this developing area.

Tackling Operational Transfer Pricing

Belgium Dbriefs

10 September 2020

Presenters: Jeroen Lemmens, Ann Gaublomme & Pieter Van Dyck

Topic: System based TP audits / SAF-t

A company’s reputational risk is nowadays much more intertwined with tax (transfer pricing). As such, tax is quite often a topic on the boardroom agenda. All these changes have increased the importance of having a tax (transfer pricing) control framework in place.

In our series of webinars, we will tackle various challenges linked to the operational aspects of TP and intercompany processes, coupled with IT and data integration. Join our next webinar on “System based TP audits / SAF-t”.

"Future of Trade Operations” - Are you in control of your product classifications?

Belgium Dbriefs

Webinar series | 15 & 23 July - 26 August 2020

We are pleased to invite you to our ”Future of Trade Operations” webinar, during which we discuss how to embrace the “Power of With”—facilitating an environment in which humans work extensively with machines to amplify their collective capabilities, managing compliance risks and increase efficiency.

We also demonstrate Deloitte’s proprietary TradeClassifier solution, which uses the latest techniques in artificial intelligence for product classification. We will address the value that TradeClassifier can bring to your company in addressing the challenges you are facing in the classification process, such as resource shortages, master data governance and inconsistencies.

Tackling Operational Transfer Pricing

Belgium Dbriefs

7 July 2020

Presenters: Charlotte Degadt, Bertrand Van Maele & Francisco Vellinho

Topic: Link between (O)TP and indirect tax

In today’s rapidly changing and currently unprecedented economic environment, companies have to deal with both externally and internally driven pressures, often making the life of a tax manager or director very challenging.

In our series of webinars, we tackle various challenges linked to the operational aspects of TP and intercompany processes, coupled with IT and data integration.

Brexit – Global Mobility And Immigration Considerations

EMEA Tax Dbriefs

7 July 2020

Host: Amanda Tickel

PresentersJurga McCluskey, Mike Eckes

We know that for those working in mobility and/or immigration, these times are particularly difficult, raising new challenges constantly. From ensuring the safety of assignees, foreign national hires and business travellers to trying to keep up with changes to policies and processes across multiple locations on a daily basis. Whilst some countries extend lockdowns, just this week we have seen a US presidential proclamation to suspend some visa categories and extend entry
bans; others are opening up again, requiring case-by-case strategies to get your
people where they need to be. And with Brexit just around the corner – are you
monitoring your EU to UK mobility (and vice-versa)? We’ll discuss:

  • Impact of the COVID-19 lockdown on global mobility plans. 
  • The movement of EU and UK nationals amid the uncertainty of COVID-19 and with Brexit ahead.

Join our panel of experts to hear their perspectives on key considerations for
businesses.

Brexit Developments - For Importers

EMEA Tax Dbriefs

6 July 2020

Host: Richard Vitou

Presenters: Caroline Barraclough, Bob Jones

The UK confirmed on 12 June that there would be no extension
to the transition period. This means that from 1 January 2021, the way
importers manage the movement of goods from the EU to the UK and vice-versa will change. Businesses importing into the UK will need to re-assess their
Brexit planning to address the key challenges before the end of the transition
period. We’ll discuss:        

  • Key upcoming dates for importers.       
  • Payment of duties and tax following the transition period.    
  • The benefits of Customs Freight Simplified Procedures for importers. 
  • How the new UK Global Tariff will affect importers. 
  • The impact of a Free Trade Agreement between the UK and the EU, and with third countries.

 Join us to learn about these important developments.

Brexit – Tax Developments

EMEA Tax Dbriefs

2 July 2020

Host: Amanda Tickel

Presenters: Dan Barlow, Michael Eckes, Richard Williams, Caroline Barraclough

The transition period is set to end on 31 December 2020. A number of tax changes will then arise as a result of the UK leaving the EU Single Market and Customs Union. We’ll provide a recap of recent political developments and discuss key tax technical considerations as businesses re-assess and re-engage with Brexit planning in the post COVID-19 environment. What steps can your organisation take now to prepare for the tax changes? We’ll discuss:

  • Supply chain implications: customs obligations and mitigations and related VAT
  • Corporate tax: withholding taxes, branch structures and loss relief
  • Business model changes: the tax impacts of Brexit-related restructuring, including transfer pricing
  • Workforce: key immigration and social security developments
  • The Northern Ireland Protocol: specific considerations for movements of goods through Northern Ireland

Join us to keep up-to-date with developments and look out for forthcoming webcasts where we’ll explore Indirect Tax and Immigration changes in more depth.

Moving towards Brexit | Latest developments and business implications

Belgium Dbriefs

2 July 2020

Host: Richard Doherty

Presenters: Raoul Ruparel, Daan De Vlieger, Natalie De Blende, Hendrik Viaene, Erin Clor and Eric von Frenckell

The Brexit negotiations are hotting up again.

Last Friday the European Union accepted that the UK would not be asking for an extension to the current transition period, and it is now more certain than ever that the UK will be operating as a fully-fledged “third country” after 31 December 2020.

And the outcome of the meeting on Monday between the presidents of the European Council, Commission and Parliament, and the UK Prime Minister, showed more clearly than before that the UK government is not – publicly at least – minded to make major concessions to secure an agreement on its Future Relationship with the EU. Prime Minister Johnson even said that he hoped the trade component of the new agreement could be finalised within six weeks from now - by the end of July.

S/4 HANA - How Tax Can Contribute To The Business Case

EMEA Tax Dbriefs

29 June 2020

Host: Ronan Ferry

Presenters: Jan de Clercq, Eliza Alberts-Muller, Gen Watson

We are moving to a real time data driven tax function. In order to meet tomorrow’s tax challenges, organisations need sustainable tax and business processes using the latest technologies. The S/4 HANA journey could potentially unlock unexpected benefits if the tax function is integrated into the program. It is time to reimagine the business processes with tax in mind and we will offering a series of webcasts to look at this - beginning with a business case for tax and S/4. What should your organisation be looking at now? We’ll discuss:

  • Why a business case?
  • What are the elements?
  • Including a look at objectives, process, solutions, benefits and investments.
  • Business case outcomes and how should you act on them.

Join experts from Deloitte and SAP to understand how the latest developments are applicable to your organisation. 

COVID-19 | Business continuity: people aspects

Belgium Dbriefs

24 June 2020

Presenters: Stijn Demeestere, Deloitte Legal | Sofie Van Breedam & Frédéricq Jacquet, Deloitte Global Employer Services

COVID-19 has not only roiled financial markets or disrupted organisations and industries, but it has also created tremendous stress for workers. It is therefore crucial for companies to find a balance between restructuring and the impact on the workforce. This is truly a moment-that-matters. A moment that will either strengthen or weaken the relationships between the organisation and its workforce.

During this webinar, we will explore a variety of measures allowing companies to reduce employer costs, including reward, employment and tax measures.

COVID-19 | New tax measures in the pipeline

Belgium Dbriefs

22 June 2020

Presenters: Pieter Timmermans | CEO VBO-FEB & Wim Eynatten, Philippe Dedobbeleer, Sofie Van Breedam | Deloitte Partners 

The COVID-19 outbreak has heavily affected the Belgian economy. The Belgian federal and regional governments and authorities have taken a variety of measures and are investigating additional ones, to help enterprises deal with and mitigate COVID-19’s impact on their liquidity and solvency.

In this webinar, Pieter Timmermans, Chief Executive Officer at the VBO/FEB, will provide a holistic overview of COVID-19’s impact on the Belgian economy and employment, and will share his views on the measures taken so far as well as the recommended focus of any future actions. Deloitte specialists will then address the latest pending measures in the legislative process, providing a status update, an outline and a look at potential interferences with other tax regimes.

Tackling Operational Transfer Pricing

Belgium Dbriefs

4 June 2020

Presenters: Jeroen Lemmens, Tina Boullart and Christophe Gielkens

Topic: Automation of goods and services calculations

In today’s rapidly changing and currently unprecedented economic environment, companies have to deal with both externally and internally driven pressures, often making the life of a tax manager or director very challenging.

In our upcoming series of webinars, we will tackle various challenges linked to the operational aspects of TP and intercompany processes, coupled with IT and data integration. 

COVID-19: Deliver Value Through The Indirect Tax Function

EMEA Tax Dbriefs

3 June 2020

Host: Gareth Pritchard

Presenters: Pieter Van Hoeke, Adam Gray, Chiara Tomassetti, Bob Jones

In this edition of our EMEA Dbriefs programme we will explore how indirect tax functions can deliver value to businesses through the phases of the COVID-19 challenge. Our speakers will discuss the technology and compliance value-drivers that will enable businesses to respond effectively. We will also cover some of the practical things your organisation can do from an indirect tax perspective in order to deliver value to your business. We’ll discuss:

  • Our latest views on delivering cost effective and high quality indirect tax compliance
  • The use of transformative technologies to deliver value and insight
  • What we expect the ‘new normal’ to look like for indirect tax functions

Join this webcast to hear about the possible implications for your organisation.

Contract Lifecycle Management: Unlock the power of your contracts

Dbriefs Legal

28 May 2020

Host: Klaus Gresbrand

Presenters: Nick Conway, Kai Jacob, Mark Ross, and Jasmijn Verraes

Managing contracts can be a formidable challenge for a company. This is all the more true as human-language – and even paper-based – contracts are still prevalent. Modern Contract Lifecycle Management (CLM) tools have evolved to be much more than just a repository of contracts. They provide alerts on contract life events, empower in-house lawyers and business users with automated contract drafting and provide detailed analytics insights. Advanced CLM applications will even manage the contract negotiation process. We’ll discuss:

  • What functionality you can expect from a state-of-the-art CLM tool.
  • The anatomy of a CLM implementation project.
  • Business case for CLM, both in terms of contract types and the use of the technology itself.

Gain practical insights from our Legal and Tax specialists on the importance of CLM and the best practices of the CLM tools.

Group contribution & new interest deduction rule: some reflections in the covid-19 era

Belgium Dbriefs

26 May 2020

Presenters: Bob Maurau and Nicolas Engelmann

The Belgian corporate income tax reform resulted in a major overhaul of the tax landscape introducing since tax year 2020 amongst others the group contribution regime and new interest limitation rules.

During this webcast, we will expand on a number of features of the group contribution regime and EBITDA-based interest limitation rule to understand the opportunities and pitfalls for both financial year 2019 and 2020 as a result of the Covid 19 economic situation.

Addressing The Impact Of COVID-19: Transfer Pricing During Global Economic Disruption

EMEA Tax Dbriefs

21 May 2020

Host: Alison Lobb

Presenters: Ignacio Box, Jennifer Breeze, Andrew Skipsey

The impact of the COVID-19 pandemic is extensive and has significant implications for many multinational organisations’ operations and financial performance and with that, their transfer pricing models. This disruption necessitates consideration of what is arm’s length and this may be different to what was in place previously and traditional transfer pricing models may no longer work. What does arm’s length look like for your intercompany arrangements during this time of economic disruption and going forward? We’ll discuss:

  • How to determine when it may be appropriate to change transfer pricing policies and how to support such changes.
  • Implications of changes to the location of significant people.
  • Engaging with tax authorities.

Find out the possible implications for your organisation.

Contract review and analysis in unprecedented uncertainty

Dbriefs Legal

21 May 2020

Host: Mark Ross

Presenters: Bryan Foster, Klaus Gresbrand, and Kai Jacob

COVID-19 is causing unprecedented disruption to global business. Organisations are looking to identify and mitigate the operational, economic, and business risks emanating from this pandemic. All departments will likely be impacted, including your legal department. Understanding what your contracts entail concerning potentially relevant provisions to the non-performance of contractual obligations is one in a number of crucial steps in helping to develop appropriate mitigation plans. We'll discuss:

  • Identification and collation of impacted contracts.
  • Contract culling strategies.
  • Leveraging AI and legal managed services to identify potentially relevant clauses, such as Force Majeure, BCP, Notice, and others identified by in-house and outside counsel. 
  • Enhancing extracted contractual data with information from ERP, procurement, and finance systems. 
  • Counter-party notification, reach out, and remediation.

Join us to learn more about contract reviews and how to mitigate the risks impacting your organisation.

COVID-19 And Displaced Workers: Practical Considerations In Light Of OECD Guidance

EMEA Tax Dbriefs

20 May 2020

Host: James Macpherson

Presenter: Rosemary Martin, Nadia Hamya, Valérie Ramaekers

As a result of COVID-19, many workers find themselves working from a location that is not their normal place of work. What does this mean for employers and employees in cases where there is a cross-border angle? We will use a number of typical scenarios to look at the ramifications, focussing on France, the Netherlands and the UK. What should your organisation be thinking about now? We will discuss:

  • The likely response of tax authorities in light of guidance issued by the OECD to assist countries with the application of double tax treaties.
  • Practical considerations.

Join our panel of cross-border tax experts to hear perspectives on how the guidance may impact your organisation.

Tax Accounting And COVID-19: Reporting The Impact

EMEA Tax Dbriefs

19 May 2020

Host: Julie Hughff

Presenters: Alexandra Warren, Stephanie Hurst

Accounting for income taxes can be inherently judgmental, and calculating tax provisions in uncertain times as a result of COVID-19 presents further challenges. How can tax teams navigate uncertainty to report the impact in financial statements with confidence and clarity? We’ll discuss:

  • Deferred tax asset recognition in the context of a revised expected future profit profile.
  • Interim reporting – forecasting an annual effective tax rate and dealing with one-off tax adjustments.
  • Accounting for new legislative relief measures – where and when should these be recorded?
  • Accounting for the tax consequences of changing cash needs – unanticipated distributions and impact on ETR.
  • Tracking and assessing uncertain tax positions associated with a changing tax risk profile.

We will explore the practical aspects of these issues and share insights from relevant discussions with a variety of organisations.

Tackling Operational Transfer Pricing

Belgium Dbriefs

12 May 2020

Presenters: Jeroen Lemmens, Annelies Dieusaert, Koen Lombaerts and Antoine Mounzer

Topic: Functional P&L segmentation

In today’s rapidly changing and currently unprecedented economic environment, companies have to deal with both externally and internally driven pressures, often making the life of a tax manager or director very challenging.

In our upcoming series of webinars, we will tackle various challenges linked to the operational aspects of TP and intercompany processes, coupled with IT and data integration. 

Executive Reward And COVID-19 – An Investor Perspective

EMEA Tax Dbriefs

7 May 2020

Host: Mitul Shah

Presenters: Stephen Cahill, Andrew Ninian (The Investment Association)

Ahead of the 2020 AGM season, investor expectations are emerging around how remuneration committees should respond to the impact of the COVID-19 pandemic. In addition, with the majority of listed companies putting a new remuneration policy to vote this year, proxy agencies are publishing voting recommendations and areas of focus for coming AGMs. What does your business need to know now? We’ll discuss:

  • The latest guidance from investors around reflecting the impact of COVID-19 on executive reward.
  • Early trends in proxy recommendations and shareholding voting ahead of the 2020 AGM season.
  • What do we see on the investor agenda in the year ahead?

Join experts from Deloitte and The Investment Association in the third webcast in our series, to understand how the latest developments impact your business.

Investment management: The investment tools and market trends in Spain, Portugal, Switzerland, and Luxembourg

Dbriefs Legal

6 May 2020

Host: François Lerusse

Presenters: Joao Pinheiro Silva, Joana Pereira Dias, Ignacio Echenagusia , José M. Gómez, Agustin del Rio Galeote, Simona Terranova, and François Lerusse

In a more and more complex and regulated environment, investors and managers want safe, flexible, cost efficient, and global investment structures. To make their choice, many elements are to be analyzed: eligibility of assets, eligibility of investors, level of supervision, availability of the European passport, roles of external service providers, establishment and running costs, tax efficiency, etc. In this webcast, our multi-jurisdiction team of lawyers will present an overview of the latest trends in Spain, Portugal, Switzerland, and Luxembourg, and will introduce the features of one or more performing collective investment vehicles available in these countries. In particular, we’ll discuss:

  • General overview of the markets.
  • Luxembourg Reserved Alternative Investment Fund.
  • Portuguese REIT regime. 
  • Spanish REIT regime. 
  • Swiss Limited Partnership for Collective Capital Investments and the future Limited Qualified Investor Fund.

Join us to learn more about the complex investment management in major jurisdictions in the region.

What can S/4HANA bring to Indirect Tax

Belgium Dbriefs

6 May 2020

Presenters: Liesbet Nevelsteen & Joost Dumeez (Deloitte Belgium) and Linda Garcia (SAP Belgium)

GTCE, together with Deloitte specialists, is delivering a series of webinars on topics impacting how we do tax compliance.

The proper setup of an ERP system is critical from an indirect tax perspective as it will drive a business’ indirect tax reporting. 

SAP is an important ERP that is used by many multinationals. SAP’s S/4HANA is the newest and latest version of the ERP suite, offering a broad range of specific indirect tax solutions. Many companies are on a roadmap to implement S/4HANA, a transformation which offers companies the opportunity to completely rethink their business processes, tools and technical architecture. 

Perspectives On COVID-19 - Financing And Treasury: Tax Matters

EMEA Tax Dbriefs

30 April 2020

Host: Ben Moseley

Presenters: Karlien Porre, Helen Chadwick, Mo Malhotra

Treasury teams are quickly evaluating cash management, financing needs and hedging priorities; responding to companies’ immediate liquidity needs, looking forward to the next phase of recovery. Any treasury actions are likely to have tax implications, which could directly impact on cash resources, so it’s important that treasury, finance, tax, transfer pricing and legal teams work together in designing and implementing strategies. Some of the key aspects are highlighted in our guide, and in this webcast we’ll discuss:

  • Current considerations for treasury teams and the related tax implications - focusing on external and internal funding, cash and liquidity management, and foreign exchange, hedging priorities given volatile cash flows and financial markets
  • Key considerations for tax teams related to treasury operations - focusing on areas such as income-based interest limitations, transfer pricing of financial transactions, loss utilisation and financial instruments restructuring
  • Practical steps for tax and treasury teams to think about now, and looking forwards to recovery

State aid in times of COVID-19: A practical overview of the coordinated response by the European Commission and Member States

Dbriefs Legal

29 April 2020

Host: Hendrik Viaene

Presenters: Rafael Piqueras and Hendrik Viaene

The outbreak of the COVID-19 infection has an undeniably significant economic impact. Almost all Member States have already announced or implemented support measures for citizens or companies. State aid spending in the context of COVID-19 is increasing exponentially on a daily basis and in all industry sectors, with more than EUR 600 billion spent by Member States since the beginning of the outbreak. 

The European Commission is showing a much-desired flexibility and readiness through the adoption of a Temporary Framework to enable Member States to support the economy within the boundaries of competition law. Even so, companies must be aware of State aid risks and think twice before accepting state subsidies, tax breaks, state guarantees, R&D grants, etc. in the context of the COVID-19 outbreak. They may end up having to refund the State aid, increased with a substantial recovery interest rate. 

In this Dbriefs, our Deloitte Legal international team of experts will:

  • Provide a reminder on the basics of State aid (what is State aid, who are the stakeholders, what are the incentives).
  • Explain the measures adopted so far by the European Commission in the context of the COVID-19 crisis, with a particular focus on the Temporary Framework and its subsequent amendments (what are the permitted types of aid, what are the limitations, how long will this regime apply).
  • Provide an overview of the instruments adopted by different Member States across the EU (what types of measures are being implemented, which sectors are or will be beneficiaries of the aid, examples of aid to individual companies).
  • Discuss the forecast, likely scenarios and way forward for State aid matters in the COVID-19 context.

Join our Deloitte Legal specialists who will share its experience from acting on State aid matters during the financial crisis back in 2008-2009 and during the present COVID-19 crisis.

Reimagine The Tax Process With S/4HANA

EMEA Tax Dbriefs

28 April 2020

Host: Jan de Clercq

Presenters: Jens Gullfeldt, Linda McKee (SAP)

We are moving to a real time data driven tax function. To meet tomorrows’ tax challenges, your organisation needs a tax process that can survive, adapt, and thrive using the latest technologies. It’s time to reimagine your tax processes and activate a new type of tax organisation—one that is built to evolve, no matter what the future throws at you. This webcast will be co-presented by SAP and Deloitte thought-leaders and will be focussed on a European broad tax and finance audience. During this session, we’ll discuss:

  • S/4 HANA Global Tax Management – what can it bring today?
  • Why is this relevant for the Tax leader and CFO, and how can S/4 HANA drive value within the organisation now?
  • How will an end-to-end SAP S/4 HANA process look like in the future – what will it bring tomorrow?
  • How do I engage in the transformation program as a Tax leader to create a tax organisation leveraging the best from S/4 HANA, one that is built to evolve?

Join experts from Deloitte and SAP to understand how the latest developments are applicable to your organisation. Look out for other Deloitte/SAP country-focussed webinars coming up.

Reporting of foreign remuneration: is your process aligned and compliant?

Belgium Dbriefs

23 April 2020

Presenters: Geert Verberckt and Bart Colpaert

The changes observed in the reporting requirements of foreign remuneration during the last two years have been very marked. 

Reinforced by these new reporting rules, the Special Tax Inspection has now shifted their focus to other reporting obligations, which are closely linked to foreign equity incentives, such as dividend income and stock exchange taxes.

In light of the above changes, our experts will guide you through the new reporting landscape, describe companies’ struggles in this regard, and explain how you can deal with them.

COVID-19: Pension Schemes Funding – How To Approach The Next Normal

EMEA Tax Dbriefs

23 April 2020

Host: Sankar Mahalingham

Presenters: Karen Parker, Yona Chesner, Tom Whitely

The coronavirus pandemic is placing the funding, investment and covenant position for UK defined benefit pension schemes under pressure. Investment instability and a sharp increase in deficits have coincided with the financial pressure the crisis has on many scheme sponsors across a multitude of organisations. What are the medium and longer-term impacts of COVID-19 on sponsors, trustees and ultimately members of defined pension schemes? We’ll discuss:

  • The balance between appropriate levels of cash contributions and maintaining the strength of the sponsor and the level of investment risk taken.
  • How the changing economic and regulatory environment should influence longer term pension objectives and investment strategy.
  • Different types of security that might help to bridge the gap between the sponsor and the pension scheme trustees.
  • How to deal with the implications for scheme valuations currently under way.

Find out how to ensure the continued viability of business and how to reconcile this with ongoing pension scheme funding commitments.

Captive Insurance Arrangements: Overview Of The New OECD Guidance (previously named 'COVID-19: Impact On Captive Insurance Arrangements')

EMEA Tax Dbriefs

22 April 2020

Host: Sebastian Ma’ilei

Presenters: Oliver Busch, Matej Cresnik, Jeremy Brown, Hannah Simkin

Earlier this year, the OECD finalised its transfer pricing guidance on captive insurance arrangements under the BEPS project. In this webcast, our captive insurance experts will give an overview and also explore why COVID-19 is providing compelling evidence to tax authorities and tax courts why they should respect captive insurance arrangements as effective risk management and risk transfer tools. What do you need to know now? We’ll discuss:

  • The final guidance and why it warrants a fresh look at captive insurance arrangements.
  • Commercial rationale and what functional substance means for a captive, as well as supportable transfer pricing approaches for captive insurance.

Find out what these changes might mean for your organisation.

Government and EU support to businesses in COVID-19 times

Belgium Dbriefs

21 April 2020

Presenters: Hendrik Viaene (Deloitte Legal), Corjan Visser and Laurent Godts (Deloitte Legal)

The COVID-19 outbreak has significantly affected the economy, bringing an unprecedented impact for businesses to manage. In order to help mitigate this impact, the Belgian Federal and Regional governments, as well as the European Commission at EU level, issued various measures to support businesses, namely tax incentives, grants and credit mechanisms. 

This webinar will focus on the grants and credit mechanisms made available in Belgium and by the EU. 

Agenda

• Introduction: EU State aid rules 

• State aid approach in the context of COVID-19

• EU funding schemes

• Belgian funding schemes

• Belgian financial guarantee schemes

Global Share Plans - Considering Your Response To COVID-19

EMEA Tax Dbriefs

20 April 2020

Host: Mitul Shah (United Kingdom)

Presenters: Peter Simeonidis (United States), Nicolas Meurant (France), Liz Pierson (United Kingdom)

As the world continues to adapt to the impact of COVID-19, many organisations are having to manage immediate share plan challenges. During this webcast, we will consider how different countries are addressing these challenges and the actions they are taking in response. We will discuss a number of issues including:

  • The implications of temporary unemployment/ furloughing for share plan participants.
  • Whether now is the right time to make incentive plan awards (be it executive or all employee).
  • In light of current depressed share prices how do you manage dilution, incentive plan pools and incentive plan financing?
  • Can incentive awards be used to help manage or save costs?
  • What should you be communicating to your employees about, and how?

Join our experts to consider the latest developments and how they may affect your organisation. 

Executive Reward And COVID-19 – A Changing Picture

EMEA Tax Dbriefs

16 April 2020

Host: Mitul Shah

Presenters: Stephen Cahill, Mike Kesner, Caroline Zegers

Following our first webcast considering the impact of COVID-19 on reward across the workforce, we will look at how the executive reward landscape has evolved in the last few weeks, in which we have seen many companies move to announce board level and senior management pay cuts. What does your organisation need to consider now? We’ll discuss:

  • Latest market data in terms of approach to COVID-19 related board and senior management pay cuts in the UK, as well as early insights from the 2020 AGM season
  • Evolving investor and proxy views around pay decisions in the current environment.
  • Consideration of the global perspective, including insights from Deloitte’s experts in the US and Continental Europe

Join us here to consider evolving issues facing remuneration committees and reward professionals.

Job Retention Scheme And Pension Regulator Concession: Options, Impact And Practicalities (UK perspective)

EMEA Tax Dbriefs

16 April 2020

Host: James Warwick

Presenters: Michael Nicolaides, Mark Jones, Andrew Lilley

Following further guidance from HMRC on the government’s Job Retention Scheme (JRS) and the Pension Regulator’s concessionary announcement enabling employers to temporarily reduce employer DC pension contribution levels for furloughed employees, many employers are considering whether to furlough employees and for how long, how to calculate their JRS grant, and whether to reduce employer pension contributions for this population. We recognise these are all tough decisions, with a myriad of considerations and complexities to work through. Join us for this Dbriefs session to discuss the options, impact and practicalities for your business, including:

  • A recap of the JRS and furloughing
  • The Pension Regulator’s announcement and options for reducing employer pension contributions into DC arrangements
  • The process for making a JRS grant claim and the steps involved
  • How employers can practically undertake the grant calculation for their population of employees, given a range of complexities and options including: variable pay, discretionary payments, allowances, overtime, part-time working etc
  • The interaction with salary sacrifice arrangements (including pensions salary sacrifice)

What are the compliance obligations for employers in respect of both the JRS and the Pension Regulator’s announcement?

The Impact of COVID-19 on Transfer Pricing in the Middle East

EMEA Tax Dbriefs

16 April 2020

Host: Sophie Brown

Presenter: Shiv Mahalingham

Multinational enterprises (MNEs) are likely to experience transfer pricing challenges, due to the ongoing COVID-19 crisis. It is customary in the Middle East, North Africa (MENA) that the transfer pricing reporting process is set out in line with corporate income tax reporting. As a result, there are various tax authorities that are issuing extensions (the tax authorities in Qatar and Saudi Arabia have provided an extension for tax return submissions) in 2020. Nevertheless, transfer pricing audit letters are still being received by clients.

The current situation is likely to lead to economic changes that MNE’s will have to face, and it is vital that these changes are considered in relation to policy design and documentation. We will discuss:

  • The real time impact on fiscal year 2019 (FY2019)
  • Economic impact on FY2020 transfer pricing policy design and documentation
  • The future impact on FY2020 transfer pricing audits
  • Managing TP from remote locations
  • What the HMRC is adopting/taking into consideration with respect to COVID-19

Coronavirus (COVID-19): Impact on Contracts – Force Majeure and MAC-clauses

Dbriefs Legal

16 April 2020

Host: Giorgio Mariani

Presenters: Muriel Feraud, Chris Hardman, Jan Jarmul, Andreas Leclaire, Francisco Mayor, and Ildar Zverev

In the context of the COVID-19 pandemic, many clients are faced with material problems in managing contracts. Companies have to deal with delivery bottlenecks, delays or other disruptions in performing obligations. Real estate agreements are also impacted, as well as extraordinary transactions such as mergers and acquisitions. Force Majeure clauses and Material Adverse Change clauses are discussed as possible solutions, suspending or even ending the performance obligations under contracts entered into. We'll discuss:

  • General applicability of Force Majeure clauses and Material Adverse Change clauses across main European jurisdictions and recent trends in specific industries.
  • Tactical approach negotiating COVID-19 as Force Majeure and dealing with responses to Force Majeure notifications.

Hear from our panel of experienced attorneys on the impact on contracts from the global and best-practice perspectives.

Managing your cash position through the COVID-19 outbreak: tax measures and strategies

Belgium Tax Dbriefs

9 April 2020

Presenters: Marc Bafort & Johan Van der Paal

The COVID-19 outbreak has resulted in a very fast reduction of the economic activity in Belgium and globally and is forcing companies to reassess the sources of cash against a variety of economic scenario’s. In the current circumstances, governments have reacted swiftly to take measures to help companies deal with and mitigate the sizeable impact, with a clear focus on liquidity measures.

In our webinar, we will guide you through a number of new and existing strategies and measures that can help you navigate the challenges on your business’ cash flow.

COVID-19: Longer Term Implications And The Future Of Work

EMEA Tax Dbriefs

7 April 2020

Host: Joanne Haslehurst, Mitul Shah, Rumi Das and Oliver Graves

Given the current environment, many planned events over the coming months have unfortunately been postponed or cancelled. During this difficult time, with many of us working remotely, connections can be somewhat limited. With this in mind, we are producing a new Deloitte Global Employer Services (GES) Dbriefs series called Staying Connected which aims to provide perspectives and insights on all aspects of managing a global workforce. Naturally COVID-19, and the ramifications for both employers and employees, is upper most in all of our minds, therefore our first three webinars will focus on this issue. During these sessions, we’ll discuss:

  • Immigration and cross-border tax considerations
  • Implications for employment law and employment tax
  • Longer term implications and the future of work

Join us to learn more about the impact of COVID-19 on your organisation and your global workforce.

UK Digital Services Tax from 1 April 2020

EMEA Tax Dbriefs

2 April 2020

Host: Alison Lobb

Presenter: Zubin Patel, Andrew Surrell

The UK digital services tax (DST) will apply to the revenues of in-scope digital businesses from 1 April 2020. What are the latest developments and how might these affect your organisation? We’ll discuss:

  • Updated draft legislation, including changes to transactions in respect of land and accommodation for online marketplaces
  • Latest draft guidance from HMRC

The UK government remains committed to an OECD/G20 internationally agreed solution to taxing the digitalised economy and will repeal DST once an appropriate global solution is in place.

Find out more about the changing tax landscape.

Responding to COVID-19: the workforce perspective

Belgium Tax Dbriefs

2 April 2020

Presenters: Karolien Martens, Stijn Demeestere and Sofie Van Breedam

Belgium is entering its third week of lock-down as part of the fight against the COVID-19 pandemic. These unprecedented times come with continuous challenges which strongly impact businesses and their workforce.

This Tax & Legal webinar focuses on what businesses can do to respond to the COVID-19 oubtreak in relation to the management of their talents in following domains: Rewards, Global Mobility and Employment Law. 

Deloitte’s subject matter experts will review practical questions and challenges faced by companies and their HR department. They will outline the various workforce related measures put forward by the Government to help employers overcome this crisis, and address the key points of attention and pitfalls.

COVID-19: Implications For Employment Law And Employment Tax

EMEA Tax Dbriefs

31 March 2020

Host: Joanne Haslehurst

Presenters: Andrew Lilley, James Warwick

Given the current environment, many planned events over the coming months have unfortunately been postponed or cancelled. During this difficult time, with many of us working remotely, connections can be somewhat limited. With this in mind, we are producing a new Deloitte Global Employer Services (GES) Dbriefs series called Staying Connected which aims to provide perspectives and insights on all aspects of managing a global workforce. Naturally COVID-19, and the ramifications for both employers and employees, is upper most in all of our minds, therefore our first three webinars will focus on this issue. During these sessions, we’ll discuss:

  • Immigration and cross-border tax considerations
  • Implications for employment law and employment tax
  • Longer term implications and the future of work

Join us to learn more about the impact of COVID-19 on your organisation and your global workforce.

The Power Of With: S/4HANA And Tax

EMEA Tax Dbriefs

24 March 2020

Host: Laurence Kiddle

Presenters: Genevieve Watson, Rachel Taylor, Shann Bhat, Joost Dumeez

There has been much excitement around the new S/4HANA platform but it can be hard to identify the impact from a Tax perspective. This session will provide an overview of the capabilities of the S/4HANA platform and discuss how Tax can benefit and leverage the new functionality. We’ll discuss:

  • What is S/4HANA and how it is different from earlier versions of the SAP platform?
  • What differences can a Tax Function expect to see as a result of the new functionality?
  • What is in the Global Tax Management suite and how could these modules deliver a differentiated user experience for Tax?
  • How do I engage in the transformation programme as a Tax Leader?

Join our S/4HANA Tax experts to find out what this means for you and your organisation.

COVID-19: Immigration And Cross-Border Tax Considerations

EMEA Tax Dbriefs

23 March 2020

Host: Joanne Haslehurst

Presenters: Katrina Cooper, James MacPherson

Given the current environment, many planned events over the coming months have unfortunately been postponed or cancelled. During this difficult time, with many of us working remotely, connections can be somewhat limited. With this in mind, we are producing a new Deloitte Global Employer Services (GES) Dbriefs series called Staying Connected which aims to provide perspectives and insights on all aspects of managing a global workforce. Naturally COVID-19, and the ramifications for both employers and employees, is upper most in all of our minds, therefore our first three webinars will focus on this issue. During these sessions, we’ll discuss:

  • Immigration and cross-border tax considerations
  • Implications for employment law and employment tax
  • Longer term implications and the future of work

Join us to learn more about the impact of COVID-19 on your organisation and your global workforce.

Overview Of The Implementation Of Anti-Hybrid Rules In Response To ATAD II

EMEA Tax Dbriefs

19 March 2020

Host: Kate Ramm

Presenters: Aart Nolten, Alexander Linn

The EU Anti-Tax Avoidance Directives (ATAD I & II) required member states to introduce a number of domestic anti- abuse provisions including anti- hybrid rules broadly in line with the OECD recommendations. Most of the anti-hybrid rules needed to be implemented into domestic law by 1 January 2020. Find out the latest on implementation of these measures and what this could mean for transactions and arrangements undertaken by your organisation. We’ll discuss:

  • The latest on the implementation of these rules in Germany, France and the Netherlands
  • Some practical consequences of these rules
  • Practical steps to navigating challenges implementing these trends in existing processes and systems

Find out what these rules mean for you from our Deloitte country specialists.

EU Mandatory Disclosure Regime (DAC6) - Next Steps

EMEA Tax Dbriefs

18 March 2020

Host: Daniel Lyons

Presenters: Owen Gibbs, Michael Grebe, Jamie Ratibb

The 6th version of the EU Directive on administrative cooperation (DAC6) implements new mandatory disclosure rules for EU intermediaries and taxpayers in relation to certain arrangements. First reports will be required from July 2020 and the requirements apply to arrangements as far back as 25 June 2018. The timeline for compliance is very short and the penalties for non-compliance are high, so what response should your organisation have in place? We’ll discuss:

  • An overview of the legislative landscape, considering local implementation of the directive
  • Examples of how to assess transactions for reportability, including typical transactions that may be captured under DAC6
  • Case studies covering the practical components for compliance and the varied approaches seen in the market

Learn more about the requirements under these new rules and the pragmatic steps to ensuring compliance.

Breathe new life into the protection and monetization of trade secrets

Dbriefs Legal

18 March 2020

Host: Dulce Miranda

Presenters: Nuria Acinas and Peter Kits

In the course of their activities, companies develop information that is commercially valuable. Information is the currency of the knowledge economy and competitiveness is increasingly dependent on trade secrets of technical, strategical, and commercial nature. By protecting such a wide range of information, whether as a complement or as an alternative to other intellectual property rights, trade secrets allow innovators to get profits from their invests in innovation. For that reason, the European Commission approved a Directive for the protection of undisclosed information, that has now been transposed by the member states. In order to obtain legal protection against any kind of misappropriation, the company that controls such information must take reasonable measures to keep it secret. We'll discuss:

  • Requirements for protection of trade secrets.
  • Trade secret vs. patent.
  • Legal aspects: licensing and legal protection measures.
  • Technical protection measures.

Join us to know the steps that you need to put in place to protect your confidential information.

Special Edition | Coronavirus (COVID-19): How to manage the impact on your global workforce

Dbriefs Legal

17 March 2020

Host: Nicolaas Vermandel

Presenters: Erika Collins (Epstein Becker Green), Susan Gross Sholinsky (Epstein Becker Green), Fernando Bazan, Alexander Fischer, and Andrew Lilley

As news of the novel coronavirus's spread continues to have a dramatic impact worldwide, employers are facing countless questions about how to address the implications of the virus on their businesses and workforce. In this webinar, our panel of experienced attorneys will bring a global and best-practice perspective to the following topics:

  • What lessons can employers learn from the experience in China?
  • What restrictions should employers consider as to medical inquiries or quarantine?
  • What is the latest on the legislative framework and temporary measures regarding pay, especially during quarantine, illness, or temporary shutdown?
  • How do employers maintain business continuity during this crisis? What about paid time off and telework? What happens when employees refuse to work because of their concern over contamination risk?

Coronavirus - How to manage the impact on your workforce

Belgium Tax Dbriefs

12 March 2020

Presenters: Koen Fransaer, Heleen Franco

As news of the Novel Coronavirus' spread continues to make headlines worldwide, employers throughout all industries are now questioning how to deal with the various implications of the virus on their businesses and workforce.

In this webinar, we discuss potential legal risks and best practices for managing workplace concerns relating to Coronavirus and other infectious diseases. We will address different topics.

The webinar will not only tackle these questions from a Belgian perspective, but will also look at certain measures implemented in our neighbouring countries, as well as other international aspects that should be looked at.

Key Changes That May Impact US Partnership Reporting

EMEA Tax Dbriefs

4 March 2020

Host: Jamie Darkenwald

Presenters: Tim Carpenter, Jim Calzaretta

US tax reform was a transformative event for a number of different types of taxpayers and/or investors with exposure to the United States. A fair amount of attention has been placed upon the corporate revisions, but we would like to shift the spotlight towards the impact on partnerships. What should your organisation be aware of? We’ll discuss:

  • Regulatory developments around the partnership audit rules, and why you need to understand these as you either manage an existing fund or look to launch a new fund
  • Impactful revisions to legislation that change the way carried interest is taxed to certain US investors
  • Various other items that will likely impact the taxable income or data provided to your US investors for 2019

Join us to find out what has changed and the possible impact on your Fund throughout its lifecycle.

The pensions ‘minefield’: a look at the latest developments and trends to address the complexity

Belgium Tax Dbriefs

27 February 2020

Presenters: Stijn Demeestere, Geert De Ridder & Marie Schurmans

The area of pensions is often perceived as a minefield. Its complexity stems from
ongoing regulatory changes, unstable financial market conditions, as well as
globalisation and an increasingly internationally mobile workforce.

Each of these aspects implies specific challenges, and in practice, we observe
that clients encounter difficulty in finding trustworthy advice and information
on which they can rely, something which we at Deloitte are capable of
addressing.

During this webinar, our experts will provide an update on recent
developments/trends observed in the market and relating to occupational
pensions.

The Power Of With: Year End Should Be About Tax

EMEA Tax Dbriefs

25 February 2020

Host: Laurence Kiddle

Presenters: Dan Grocott, Thomas Picton-Turbervill, Kate Rose

We all recognise the challenges of delivering our year end tax reporting, with fewer people, doing more work in less and less time. Will the Power of With— where tax professionals work with machines—free our time to deliver value? We’ll discuss:

  • Ways to leverage existing and new technologies to streamline your year end
  • Tools that can help you get the most from your teams
  • How to get started with improving your year end
  • Practical examples of how other tax departments are changing

Gain a unique point of view on the opportunities to integrate humans with machines in ways that will amplify what tax professionals do well.

IR35 Reform (United Kingdom)

EMEA Tax Dbriefs

24 February 2020

Host: Mark Groom

Presenters: James Warwick, Lesley Sadler

The proposed reform to the taxation of Personal Service Company (PSCs) in the private sector - known as IR35 - is due to be implemented from 6 April 2020. On 8 January the Government announced a review focused on how to ease implementation. Any doubt surrounding the intention to proceed with the reform on 6 April this year has receded further. With little more than two months to the start of a new regime we are running a series of webinars to help both those in the final throes of preparation and those who have started late and need to accelerate their readiness. This second session will report back on the outcome of the Government’s review which is due to be published by mid-February and will cover:

  • Explanation of the review outcomes
  • Legislation – timing and an analysis of key changes to legislative provisions and what to do about them
  • On-going challenges and practical difficulties, e.g. running a payroll for any contractors engaged directly
  • Final actions to take pre-6 April
  • Looking ahead – BAU post 6 April; sharing experience from the Public Sector

The first webcast took place on 30 January and focused on readiness. It was not part of the Dbriefs programme but you can view it here.

BEPS Action 4/Actions 8-10: New OECD Transfer Pricing Guidance On Financial Transactions

EMEA Tax Dbriefs

19 February 2020

Host: Alison Lobb

Presenters: Mohit Malhotra, Georgy Galumov, Balazs Majoros

On 11 February 2020, the G20/OECD Inclusive Framework released new guidance to be included in the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations on transfer pricing aspects of financial transactions. The release provides for the first time specific guidance to businesses and tax authorities on how to determine whether financial transactions between associated enterprises are consistent with the arm’s length principle. What does the new guidance cover? We’ll discuss:

  • The delineation of financial transactions
  • Treasury functions, intra-group loans, cash pooling, and hedging
  • Financial guarantees

Understand the potential impact for your business.

G20/OECD The Digitalised Economy And Beyond - Outline Architecture For An International Framework

EMEA Tax Dbriefs

11 February 2020

Host: Alison Lobb

Presenters: Bob Stack, Lisa Shipley

The G20/OECD Inclusive Framework continues to develop the technical aspects of proposals, including the allocation of taxing rights between countries (‘Pillar One’). All businesses, not just those that are highly digitalised, will need to understand how the proposals could affect them. Countries are working towards reaching a consensus-based solution by 2020. What might these changes mean for your organisation? We’ll discuss the newly agreed statement on the outline of the architecture for an international framework, including:

  • Scope and threshold
  • Nexus rules
  • Profit allocation rules
  • Next steps

Find out more about this new area and steps that might be taken in response.

Being VAT compliant in Poland: a challenging journey

Belgium Tax Dbriefs

30 January 2020

Presenters: Krzysztof Wilk, Norbert Wasilewski & Liesbet Nevelsteen

The Global Tax Center Europe (GTCE) leads global organisations to the future of tax compliance while ensuring their peace of mind every day.

The tax compliance landscape is constantly evolving. Among other factors, political decisions and the digitisation of tax authorities have an impact on the regulatory environment that should not be underestimated. Keeping control over data, systems and processes is crucial to implement a future-proof compliance strategy allowing to embrace change efficiently. 

GTCE, together with local Deloitte specialists, is delivering a series of country-specific webinars on topics impacting how we do tax compliance.

Brexit Readiness Webinar - Latest developments and tax implications

Belgium Tax Dbriefs

9 January 2020

Host: Richard Doherty

Presenters: Daan de Vlieger, Natalie de Blende, Matthias Lommers & Hugues Hertay

Following their general election victory, the Conservative Party’s 80-seat parliamentary majority has transformed the UK political scene. 

Boris Johnson, the confirmed Prime Minister, is committed to get the (revised) EU Withdrawal Agreement approved by the UK Parliament in time for the European Parliament to ratify the deal in turn and for the UK to leave the EU formally on 31 January 2020. 

Assuming ratification proceeds as planned, the UK will move into a Transition Period, due to end on 31 December 2020 and during which negotiations on its Future Relationship with the EU will take place. The Prime Minister is planning to enact legislation to rule out any extension of this Transition Period, implying that the arrangements to govern the EU-UK relationship will have to be mutually agreed before the end of 2020, failing which the UK will move to a “no-deal” relationship on 1 January 2021.

Preparing for 2020: The Tax and legal developments that will impact employers

Belgium Tax Dbriefs

19 December 2019

Presenters: Julien Hick, Wendy Van Hullebusch, Uschi Van Doren & Joke De Bruycker

During this webinar, Deloitte and Laga experts will guide you through several relevant tax and legal developments that will affect employers in 2020, such as:

  • Implication of the new company code regarding the social security status of members of corporate bodies;
  • Equal pay for seconded employees and local employees;
  • Tax compliance formalities regarding foreign remuneration and the related tax audit wave;
  • Company cars: increased taxable benefit in kind for “fake hybrids” in 2020;
  • The latest developments regarding severance payment to company directors and benefit-in-kind for free housing;
  • Author rights: Ruling commission guidelines and social security authorities’ position.

Brexit – Tax Developments

EMEA Tax Dbriefs

16 December 2019

Host: Richard Williams

Presenters: Dan Barlow, Caroline Barraclough, Jurga McCluskey

The General Election could give rise to some of the most significant developments in the history of the UK, whichever way the decision goes. If you believe the latest polls, then Brexit will be happening and there will be a number of tax implications that will flow from that. Under these circumstances, businesses will need to re-assess and re-engage with their Brexit planning to see what changes are required. If we enter the Transition period, there may also be an opportunity to implement actions that were not feasible under the previous timeframe. Please join our webcast where we’ll discuss:

  • Next steps in relation to the Brexit timeline
  • Key customs considerations to mitigate additional compliance obligations and costs to ensure goods can continue to cross borders efficiently
  • Other tax implications which may arise including VAT, immigration and corporate tax matters

Join us to keep up-to-date with developments.

G20/OECD The Digitalised Economy And Beyond - Update On The Global Anti-Base Erosion Proposal

EMEA Tax Dbriefs

12 December 2019

Host: Alison Lobb

Presenters: Bob Stack, Lisa Shipley

The G20/OECD Inclusive Framework on BEPS continues to develop technical aspects of a global anti-base erosion proposal to strengthen countries’ ability to tax profits where income is locally subject to low effective tax rates. The fundamental nature of the proposed reforms will, if agreed, have a broad and significant impact. All businesses, not just those that are highly digitalised, will need to understand how the proposals could affect them. What might this mean for your organisation? We’ll discuss:

  • The use of financial accounts to determine the tax base
  • The extent to which a business can combine low-tax and high-tax income to calculate its effective tax rate(s)
  • Potential carve-outs and thresholds
  • Next steps

Countries are working towards reaching a consensus-based solution by 2020. Find out more about this new area and steps that might be taken in response.

Powers of the trade unions and staff representatives in the company: A comparative approach of the constraints of the employer in different jurisdictions

Dbriefs Legal

11 December 2019

Host: Nathalie Pequiman
Presenters: Fernando Azar, Klaus Heeke, Jolin Song, and Julia Torres

Freedom of union association is warranted in most jurisdictions. Within the company, this freedom may conflict with the freedom of entreprise. This Dbriefs webcast aims at presenting and understanding the extent of the trade unions/staff representatives' powers in the company and at comparing the constraints borne by the employer in different jurisdictions, including Brazil, China, France, Germany, and Spain. It would address the following key points:

  • Do the trade unions/staff representatives have a right to be informed and/or consulted on all or part of the employer's decisions?
  • Do they have a right to a co-determination of the employer's strategy?
  • Are they entitled to negotiate with the employer to create rules applicable in the company?
  • What are their means to operate at the workplace, e.g., via email, website, specific premises, etc.?
  • What is the limit to their freedom of speech?
  • Do they have legal capacity to bring a claim before the court/competent authorities in their name or in the name of the individual employees or together with the individual employees?
  • Is there any mandatory requirement for the employer to allocate the funds for the trade union activities?

Our Deloitte Legal specialists will enable the auditors to have a better idea of how to address and handle trade unions/staff representatives' claims at the workplace in various jurisdictions.

Offshore Receipts In Respect Of Intangible Property: Extending The Reach Of UK Tax

EMEA Tax Dbriefs

4 December 2019

Host: Geoff Brand

Presenters: Kate Ramm, Rob Keogh

The Offshore Receipts in Respect of Intangible Property (ORIP) rules were introduced with effect from 6 April 2019 and extend the scope of UK tax to include receipts derived from the exploitation of intangibles that are referable to UK sales, regardless of whether the payer or the payee is a UK resident. How may these rules apply to your organisation? We’ll discuss:

  • The intent and scope of the rules, and the situations in which they might apply
  • The application of the statutory exemptions and interaction with the UK’s tax treaties
  • Filing and associated administrative obligations

Find out more about this new area and steps that might be taken in response.

VAT Quick Fixes

EMEA Tax Dbriefs

3 December 2019

Host: Daniel Lyons

Presenters: Charlotte Degadt, Johan Van Der Paal

EU VAT ‘quick fixes’ will come into effect on 1 January 2020. The quick fixes aim to align and simplify national VAT rules on intra-EU cross-border transactions. The extent of changes to national VAT legislation will depend on the current domestic rules and therefore the impact on businesses will be mixed. The European Commission will publish an Explanatory Memorandum on the new rules in autumn and the published draft provided good insights in how the rules may work in practice. We’ll discuss:

  • The substance of the quick fixes
  • The practical implications
  • What businesses need to be doing to comply

Find out more about the practical opportunities the quick fixes provide.

The Power Of With: Humans Working With Machines Are Transforming Tax

EMEA Tax Dbriefs

19 November 2019

Host: Laurence Kiddle

Presenters: Emily VanVleet, Taj Sangha

As tax departments are continually asked to do more with fewer resources, they are transforming operations and process management by implementing new technologies. Will the Power of With— where tax professionals work with machines—drive the future of tax? We'll discuss:

  • Ways to leverage automation, artificial intelligence, and natural language processing to build the tax department of the future
  • Emerging talent requirements needed for the Power of With
  • Practical steps tax departments can take to prepare for this digital future

Participants will gain a unique point of view on the opportunities to integrate humans with machines in ways that will amplify what tax professionals do well.

Tackling Operational Transfer Pricing

EMEA Tax Dbriefs

14 November 2019

Host: Jeroen Lemmens

Presenters: Annelies Dieusaert, Kunal Shah

In an increasingly regulated market, how confident are you that your transfer pricing policies are actually implemented through robust processes and fit-for-purpose systems across your geographical footprint? Our experts will share with you their experience on how best to address these challenges, taking into account the rapid developments in dedicated TP software and ERP systems. How can your organisation ensure they are using system and process solutions that are fit for purpose? We’ll discuss:

  • An overview of current trends
  • Common concerns across the market
  • Practical steps to navigating challenges implementing these trends in existing processes and systems

Join us to learn how to identify suitable technology solutions appropriate for the size and complexity of your organisation.

Are you sure your company benefits from all available payroll incentives?

Belgium Tax Dbriefs

5 November 2019

Presenters: Frédéricq Jacquet and Anke Elsen, Global Employer Services | Jan Pattyn and Cas Buysschaert, Research and development 

During this webinar recording, Deloitte experts will guide you through the most relevant social security and wage tax incentives currently available to employers, and examine the opportunities that they present.

Social security reductions

The reduction of employer social security contributions aims at stimulating the recruitment of specific employees and managing the high salary cost in Belgium. We will cover the main attention points for HR, Talent acquisition and Payroll officers in maximising the benefit.

Wage tax incentives

Wage tax partial exemptions have been extended throughout the years with an increasing impact as employers become more familiar with these measures. Still we notice that there are still opportunities and challenges (such as R&D, overtime, night and shift, support areas).

‘Making Tax Digital’ in the UK: are you compliant?

Belgium Tax Dbriefs

24 October 2019

Presenters: Liesbet Nevelsteen, Partner, Deloitte Global Tax Center (Europe) | Shara Indrakumar, Associate Director, Deloitte UK

This year, most businesses with a UK VAT number started submitting their VAT returns via a technology platform which is compatible with the requirements implemented as part of the UK government’s “Making Tax Digital for VAT” package.

Next year, this transformative journey will enter a second phase as most companies will be required to keep “digital links”. This new step in digitising UK VAT compliance is meant to secure a full audit trail back to the source of transactional data in the taxpayers’ financial systems. Without proper digital storage of your accounting records, manipulation of the VAT data will become a much greater risk for organisations with complex or high volumes of data. 

The aim of this webinar is to provide you with insights on how these changes will impact UK VAT registered businesses, including how to leverage technology and stay ahead of the game. 

Brexit Readiness Webinar: Latest developments and business impact

Belgium Tax Dbriefs

23 October 2019

Presenters: Jeroen Sarrazyn, Belgian Customs & Excise Administration | Geert Noels, Chief Economist, Econopolis | Deloitte Brexit Experts

It remains highly uncertain when and how the UK will leave the EU, and whether it will leave with or without a deal. Developments during the next few weeks will again be crucial in this respect.

The existing Withdrawal Agreement was rejected in the House of Commons several times. Last week, the UK’s Prime Minister proposed an alternative arrangement to the EU, but it remains impossible to predict if an agreement will be reached in time to avoid a no-deal Brexit on 31 October – or if an extension to that deadline will be agreed.  

The next EU Summit will take place on 17-18 October, and any revised deal would have to be fully prepared (and agreed by the European Commission and the UK) in advance. The topic will weigh heavily on the meeting. Should a new deal fail to materialise and Mr. Johnson refuse to seek an extension, a legal battle between his Government and the House of Commons is very likely before the formal Brexit date of 31 October.

G20/OECD The Digitalised Economy And Beyond Update

EMEA Tax Dbriefs

22 October 2019

Host: Alison Lobb

Presenters: Bob Stack, Ignacio Box

The G20/OECD Inclusive Framework on BEPS continues to develop the technical aspects of proposals, including a unified approach on the allocation of taxing rights between countries. We’ll discuss:

  • Nexus rules
  • Profit allocation rules
  • Next steps

The fundamental nature of the proposed reforms will, if agreed, have a broad and significant impact. All businesses, not just those that are highly digitalised, will need to understand how the proposals could affect them. Countries are working towards reaching a consensus-based solution by 2020. What might these changes mean for your organisation?

Transfer Pricing Controversy: Dispute Prevention - Advance Pricing Agreements (APAs)

EMEA Tax Dbriefs

9 October 2019

Host: Eddie Morris

Presenters: Jennifer Breeze, Andrew Skipsey

Our specialists, who have experience of working both within and with HMRC on APAs, will discuss the topic of dispute resolution. OECD statistics make it clear that transfer pricing disputes have increased in number over the last few years and this trend is continuing with greater exchange of information and country by country reporting. Dispute prevention through Advance Pricing Agreements (APAs) is often a better strategy than dispute resolution by way of dealing with audits, which can disrupt a business and be expensive. How can your organization use APAs effectively? We’ll discuss:

  • The tax administration perspective
  • Determining a controversy strategy - when APAs will be appropriate
  • How to prepare for success in the APA process
  • Common concerns

This webcast will help you plan your overall TP Controversy strategy.

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