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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

Nordic Business Tax Update

EMEA Tax Dbriefs

27 June 2018

Host: Virpi Pananen

Presenters: Daniel Herde, Andreas Persson

Tax systems in the Nordic countries are constantly evolving. What has been happening lately and what does your organisation need to be prepared for? We'll discuss:

  • Sweden – new interest deductions limitations and rate cuts.
  • Finland – local interest deductibility and other relevant changes.
  • Finland – the transfer pricing audit regime.
  • Norway - recent cut in tax rates, proposed new tax rules for insurance companies which may affect cross-border investments and recent Supreme Court rulings affecting deductibility in a M&A context.

Learn more about the changing business tax landscape in Sweden, Finland and Norway.

European Commission Technical Proposal For Definitive VAT Regime

EMEA Tax Dbriefs

21 June 2018

Host: Daniel Lyons

Presenters: Johan van der Paal, Donato Raponi, Aili Nurk

On 25 May 2018, the European Commission released a proposal containing the detailed technical amendments to the EU VAT Directive that supplement the recently proposed overhaul of the system to reinforce fraud-resilience. Under the proposal, intra-EU cross-border supplies of goods between businesses would no longer be exempt. What impact could the proposed changes have on your organisation’s trade flows, cash flow, processes, and systems? We'll discuss:

  • The ‘intra-Union supply of goods’.
  • ‘Certified Taxable Persons’.
  • Practical examples of the application of the definitive VAT system in common cross-border trading scenarios, to clarify the workings of the proposed system.
  • The proposed One Stop Shop.
  • The timetable for these developments.

Find out more about these important proposals.

Introduction To The Mandatory Disclosure Rules In The EU

EMEA Tax Dbriefs

20 June 2018

Host: Daniel Lyons

Presenters: Alexander Linn, Dany Teillant

The first reports under EU Mandatory Reporting will not need to be filed until summer 2020, but these reports will cover the period from the date the rules come into effect (expected to be June/ July 2018). Therefore groups need to understand the rules now and may need to take immediate action. What should your organisation do to be prepared? We’ll discuss:

  • How the rules are expected to apply and when the taxpayer, rather than the advisor, may need to report.
  • The possible need for groups to implement or change internal systems and review any stated tax strategy.
  • The timeline for local country implementation.

Join us to keep up-to-date with this developing area.

Brexit – An Update On Tax Implications For Financial Services Groups

EMEA Tax Dbriefs

12 June 2018

Host: Ben Mudd

Presenters: Priscilla Ratilal, Martin Walker, Lyndsay MacGregor, Claudia Sendlbeck-Schicker

With the UK’s departure from the EU edging nearer, we’ll take a closer look at how some of the key tax issues have developed as many financial service groups progress beyond Brexit impact assessments to detailed restructuring programmes. What should your organisation be looking at now? We’ll discuss:

  • The much debated topic of tax valuations, covering latest thinking on potential UK exit charges, branch valuations and discussions with the UK tax authorities, including a look at the potential impact of reform of the intangible tax code.
  • Transfer pricing, profit attribution and VAT considerations from across the main EU territories where the passporting entities are being relocated, involved in a typical post-Brexit operating structure.
  • The potential tax impact on front office business activities, including withholding tax and stamp tax/FTT issues, that arise on migrating securities business to, and booking on, EU banking entities.
  • Tax insights from several European jurisdictions.

Find out more about this changing environment.

The Taxation Of The Digital Economy - Direct Tax

EMEA Tax Dbriefs

6 June 2018

Host: Alison Lobb

Presenters: Zubin Patel, Annelies Stragier

In March 2018 the OECD released its interim report on the tax challenges arising from digitalisation and, in the same month the European Commission issued draft proposals on the taxation of the digital economy. The European Commission’s proposals include an interim revenue based tax and the introduction of a virtual Permanent Establishment based on digital presence. What are the potential consequences of these recent announcements? We'll discuss:

  • The context of current discussions on digitalisation and underlying issues giving rise to the proposals.
  • The proposed ability to tax companies with significant digital presence, regardless of physical presence.
  • The UK’s recently updated position paper on corporate tax and the digital economy.
  • The implications of the proposals for businesses.

Understand how you can plan ahead for your business.

Pan-European VAT Update - Q2 2018

Belgium Tax Dbriefs

18 May 2018

Presenters: Olivier Hody, Bruno Roelands, Karen Truyers and Sandeep Shinde

Multinationals operating in Europe are often confronted with the complexity of the EU VAT system which, although harmonized, is uneasy to manage as the VAT legislation continues to evolve.

The VAT world is in constant change and obtaining reliable and accurate information on VAT changes across Europe is of utmost importance in order to avoid any risk exposure.

This webinar is aimed at providing you with a brief update on the VAT changes in Europe, with a focus on the new measures to be introduced during the summer period of 2018.

We will also update you on the VAT developments at global and EU levels. 

The Taxation Of The Digital Economy - Indirect Tax

EMEA Tax Dbriefs

16 May 2018

Host: Pascal Schrijver

Presenters: Abi Briggs, Charlotte Degadt

The European Union has recently made announcements on the taxation of the digital economy, including indirect tax aspects. In December 2017, the Council of the EU adopted new rules on VAT compliance by online businesses. Earlier this year in March, the European Commission proposed an interim digital services tax (DST), a 3% revenue-based tax on certain digital services. What are the potential consequences of these recent announcements? We’ll discuss:

  • The underlying issues giving rise to the proposals.
  • The proposals to simplify and then extend the Mini One-Stop Shop (MOSS) for online businesses.
  • The proposed parameters of the DST.
  • Timetable and next steps.

Find out more about these potentially significant changes.

Brexit – Reward, Mobility And Immigration: Key Considerations And Actions

EMEA Tax Dbriefs

2 May 2018

Host: Mike Eckes 

Presenters: John Cotton, Jurga McCluskey, Michael Nicolaides

With the United Kingdom’s departure from the European Union edging ever closer, organisations with a footprint beyond the UK need to consider the reward, mobility and immigration implications on their mobile work force. What should your organisation be aware of and start planning for? We’ll discuss:

  • Market insights and emerging themes on how businesses are responding.
  • The likely pre and post Brexit impact.
  • Developments beyond the UK in other European jurisdictions.

Keep up to date with this developing landscape.

Optional VAT on B2B leasing of immovable property - session in Dutch

Belgium Tax Dbriefs 

17 April 2018

Presenters: Danny Stas, Ivan Massin

As part of the recent budgetary control meeting, the Belgian government approved the long-awaited VAT reform that will introduce the possibility for property owners to opt to apply VAT to immovable property leasing agreements concluded with business tenants (“B2B leases”). 

This decision marks nothing less than a revolutionary change in the Belgian VAT legislation since immovable letting has been VAT exempt as from the introduction of VAT in Belgium. 

The webinar will focus on the scope of application of the new regulation: which buildings will be affected, what is a ‘B2B’ lease, will the new regulation be fully VAT neutral etc. 

Optional VAT on B2B leasing of immovable property - session in French

Belgium Tax Dbriefs 

17 April 2018

Presenters: Laurence Boulanger, Lionel Wellekens

As part of the recent budgetary control meeting, the Belgian government approved the long-awaited VAT reform that will introduce the possibility for property owners to opt to apply VAT to immovable property leasing agreements concluded with business tenants (“B2B leases”). 

This decision marks nothing less than a revolutionary change in the Belgian VAT legislation since immovable letting has been VAT exempt as from the introduction of VAT in Belgium. 

The webinar will focus on the scope of application of the new regulation: which buildings will be affected, what is a ‘B2B’ lease, will the new regulation be fully VAT neutral etc. 

Optional VAT on B2B leasing of immovable property - session in English

Belgium Tax Dbriefs 

17 April 2018

Presenters: Ivan Massin, Joaquim Heirman

As part of the recent budgetary control meeting, the Belgian government approved the long-awaited VAT reform that will introduce the possibility for property owners to opt to apply VAT to immovable property leasing agreements concluded with business tenants (“B2B leases”). 

This decision marks nothing less than a revolutionary change in the Belgian VAT legislation since immovable letting has been VAT exempt as from the introduction of VAT in Belgium. 

The webinar will focus on the scope of application of the new regulation: which buildings will be affected, what is a ‘B2B’ lease, will the new regulation be fully VAT neutral etc. 

International dismissal of employees in a changing environment

Dbrief Legal

11 April 2018

Host: Nicolaas Vermandel

Presenters: Ivana Azzollini, Bart Colpaert, and Koen Fransaer

Companies often struggle with the dismissal of employees in an international perspective. They wonder about the cost associated with a dismissal in a given country, the formalities that need to be complied with, impact of legislative changes, etc. What important issues should HR leaders factor into their plans? We'll discuss:

  • Main findings of the 2018 international dismissal survey, which includes over 45 countries.
  • Insights on the related cost, the formalities per country, the balance of power between employer and labor courts regarding dismissal, derogative framework for managing directors.
  • The (changing) employment and dismissal landscape in a selected number of countries.
  • The need for a governance model regarding dismissal.

Gain insights into legal and practical issues potentially affecting multinational companies that seek to conduct international dismissal.

Taxpayer certification: optimising your VAT processes and cash flow

Belgium Tax Dbriefs 

14 March 2018

Presenters: Pieter Van Dyck, Jolien Lauwens 

The EC has introduced the concept of certified taxpayer within its plan to reform the EU VAT system. As a certified taxpayer, you can continue to apply several VAT simplifications as e.g. the exempt supply within chain transactions.

Not getting such certification will have a huge impact on your organization. Not only on your current VAT processes but also on your cash flow.

During this webinar, we will update you on the latest status and will zoom in on the condition of demonstrating a high level of control of your operations.

Agenda

  • Short recap of the EU VAT reform
  • What does 'Certified Taxpayer' mean?
  • How to demonstrate a high level of control of operations in practice?

Demystifying The Automation Of Tax Work – The Robots Are Here

EMEA Tax Dbriefs

28 February 2018

Host: Wobke Hählen

Presenter: Albert Fleming, Beverly Rognaldsen

Technology provides the tax function with the opportunity to build a wide range of automation techniques into tax work from entry level to sophisticated solutions. Tax professionals can now pass the mundane onto machines to process and strengthen agility in a demanding workplace. As technology continues to innovate and change the nature of work across all industries, how can tax professionals optimise their expertise, whilst harnessing technology to accelerate tax processes and tasks?

We'll discuss:

  • An overview of automation of tax work – the robots are here.
  • Insights on how tax functions have used the power of technology in their tax work.
  • Using new emerging technologies in the tax domain.

Keep up to date with tax innovation and automation developments.

Aligning Tax With Value Chains In A Post-Reform World

EMEA Tax Dbriefs

20 February 2018

Host: James Bland

Presenters: Jivan Datta, Patrick Cauwenbergh

US tax reform is the latest in a long line of material changes to the global tax landscape. This global tax reset requires multinational groups to consider more than ever before whether their functions, assets and risks align to their value driving activities. What does this mean for your organisation? We’ll discuss:

  • Redesigning operating models in order to minimise the risks arising from the global tax reset (both direct and indirect tax).
  • Common scenarios specifically impacted by US reform.
  • Assessing the impact these changes may have on the effective tax rate of organisations and earnings per share.

Keep up-to-date with these significant changes.

US Tax Reform – New Provision And Impact On US Businesses

EMEA Tax Dbriefs

14 February 2018

Host: Jeff Wehner

Presenters: Marek Krawczyk, Jeff Kummer

President Trump signed the US Tax reform legislation commonly known as the Tax Cuts and Jobs Act on 22 December 2017. Reform as big as this happens once in a lifetime. What are the key changes and new measures and what could the impact of these be? We’ll discuss the tax reform provisions published in the final bill including:

  • Transition tax.
  • The Global Intangible Low Taxed Income (GILTI) and Foreign Derived Intangible Income (FDII).
  • Base Erosion and Anti-Abuse Tax (BEAT).
  • Other restrictions and provisions.

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

Macron ordinances: Significant revision of the French labor law

Dbrief Legal

14 February 2018

Host: Abdelmalik Douaoui

Presenters: Nathalie Pequiman and Florence Theodose

Ordinances reforming French employment law were issued on 23 September 2017, with a view to providing more security and more flexibility to work relationships between employers and employees, as well as simplifying some French employment law provisions. As part of these ordinances, we will discuss a number of measures impacting a wide range of employment law subject matters, including:

  • New rules governing the grounds of dismissals.
  • Statutory definition of the framework to assess the economic ground of dismissal, the elimination of the redeployment obligation abroad and the simplification of the redeployment offers.
  • Implementation of a scale to determine the amount of damages to be granted by the judges in case of a wrongful dismissal.
  • Reduction of the statute of limitation of court actions in case of claims for wrongful termination.
  • Possibility to enter into a collective bargaining agreement resulting into employees’ voluntary departures without application of the redundancy legislation.
  • Possibility to enter into a collective bargaining agreement to modify the employees’ contractual terms and conditions related to remuneration, working time, place of work, and job description.
  • Merger of the current staff representative bodies (Staff Delegates, Works Council, and Health and Safety Committee) into one single Social and Economic Committee (CSE).

Learn more to get practical ideas on how these ordinances will impact day-to-day work relationships in France.

The new EU-Japan trade deal: how your company can leverage on improved trade cooperation and market access

Belgium Tax Dbriefs

8 February 2018

Presenters: Famke Schaap, Tom Verbrugge, Naoyuki Kano, Mitsuko Fukunaga 

On 8 December 2017, the negotiations for an Economic Partnership Agreement (EPA) between the EU and Japan were finalized. This will pave the way for full implementation of the Agreement, aimed for by the end of 2018 or beginning of 2019.

The new trade agreement offers many opportunities, especially for importers, exporters and investors who are well prepared.

This webinar provides insights into the EU-Japan EPA’s expected benefits in the areas of goods and services, market access, as well as important non-tariff barriers and investment related commitments.

Key Court Of Justice Of The European Union Decisions Of 2017: Interpreting VAT In Europe

EMEA Tax Dbriefs

25 January 2018

Host: Daniel Lyons 

Presenter: Pascal Schrijver, Anbreen Khan

A number of significant VAT and other indirect tax cases were decided by the CJEU in 2017. 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?

We'll discuss:

  • Cases on the application of the cost sharing exemption, including EC v Luxembourg, Aviva, DNB Banka, and EC v Germany.
  • Mercedes Benz Financial Services on whether a leasing product involved a supply of goods or services.
  • Toridas on the intra-Community movement of goods.
  • X BV on valuation for customs duty purposes.
  • Upcoming cases.

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

Managing Business Travel Compliance Risk

EMEA Tax Dbriefs

23 January 2018

Host: James Macpherson 

Presenters: Deepinder Lamba, Danny Taggart

Authorities around the world are increasing their focus on business travellers, placing greater scrutiny on them and their employers. Effective use of technology (to flag risks), data analytics (for compliance reporting) and entry to employment service models, can help address some of the challenges faced by organisations. Additionally, employers are expected to have full oversight of their business travellers; actively managing consequent compliance risks associated with immigration, tax, social security, payroll, and permanent establishment. How can your organisation keep on top of the shifting landscape, enhance governance and strengthen compliance?

We'll discuss:

  • How authorities focus on business travel has evolved and the implications.
  • Global hotspots and where employer focus on compliance is best placed.
  • How organisations are responding to the challenges.
  • Leveraging technology and data analytics.
  • Building a path to improved compliance and success.

Pan-European VAT Update - Looking ahead at 2018

Belgium Tax Dbriefs

18 December 2017

Presenters: Olivier Hody, Bruno Roelands, Pieter Van Dyck, Martin Coquery, Sandeep Shinde 

Multinationals operating in Europe are often confronted with the complexity of the EU VAT system which, although harmonized, is uneasy to manage as the VAT legislation continues to evolve.

The VAT world is in constant change and obtaining reliable and accurate information on VAT changes across Europe is of utmost importance in order to avoid any risk exposure.

This webinar is aimed at providing you with a brief update on the changes occurred during 2017 in Europe, with a focus on the new measures entering into application in January 2018.

We will also update you on the VAT developments at global and EU levels. 

Acquiring a distressed business under pre-insolvency or insolvency proceedings: "How to use" guide for investors in Europe

Dbriefs Legal

13 December 2017

Host: Arnaud Pedron

Presenters: Jean-Pascal Beauchamp, Glenn Hansen, Marta Morales, Johannes Passas, and Arnaud Pedron

According to the European Commission, 50% of new businesses survive less than 5 years, causing 200,000 annual bankruptcies and the destruction of 1,700,000 jobs. However, the insolvency rates in the EU are falling in the last few years and the index of confidence of economic stakeholders published by the European Commission has recently reached its highest level for more than a decade. In this new favorable context, investors are more motivated for taking over distressed businesses, especially in some leading sectors. These takeovers prevent many companies from liquidation and thus contribute to save employment. We will provide to purchasers who contemplate to acquire a distressed company a "how to use" guide of the best practices in Belgium, France, Germany, Spain, and the UK, specifically:

  • Overview of the best practices and procedures.
  • In and out of court process.
  • Within pre-insolvency or insolvency situations.
  • Share deal or asset deal?
  • Step plan, key issues, specificities, and pros and cons of each practice.
  • Practical implications and challenges.

Hear from the Deloitte's Legal and Financial Advisory specialists to get practical ideas on acquiring a distressed business.

2017 Global Workforce Trends – The Impact Of Digital Transformation On Global Mobility

EMEA Tax Dbriefs

6 December 2017

Host: Andy Robb

Presenters: Rumi Das, Robin Brown

This year’s Deloitte 2017 Global Workforce Trends report identifies four key trends disrupting the Global Mobility landscape and fuelling the digital age. These trends – employee driven global workforce programmes, mobility and talent acquisition, the human side of mobility and mobility analytics - illustrate that organisations need to broaden the outlook of their Global Mobility programme whilst embracing new skills and roles. What should your organisation be looking at now?

We’ll discuss:

  • Key Global Mobility insights and trends.
  • How organisations can plan for and respond to these developments.
  • New roles and skills that will be required to build the future, digitally-driven mobile workforce.

Join us to keep up-to-date with this developing area.

Global Trade Document Management

Belgium Tax Dbriefs

14 November 2017

Presenters: Dries Bertrand, Koen Simonet, Samson Broustra 

Considering the challenges that economic operators are facing in trade and logistics operations, document management became a crucial condition to mitigate operational and compliance risks, ensure time and costs saving and increase performance. 

Document management practices and technologies contribute to support economic operators to navigate complex legal requirements and increasingly faster business processes. These solutions can therefore provide an adequate and efficient solution to maximize the value of information while minimizing its risks. 

Out of our global SAP GTS Center of Excellence we will show-case one of our Deloitte Document Management solutions created as a layer on top of a SAP ERP and GTS system environment.

Managing compliance risks in M&A transactions

Dbriefs Legal

6 December 2017

Host: Dr. Markus Schackmann

Presenters: Dr. Sophie Luise Bings, Charlotte Edmead, Thomas Kirstan, and Dr. Markus Schackmann

Today, economic crime is gaining more and more attention to global regulators. Global players face fines of millions, even billions of dollars, for crimes committed within their sphere of responsibility. While at least the big companies have started to work intensely on their internal Compliance Management Systems, many of them have not yet thought about external compliance risks – resulting from business partners, joint venture partners, or M&A-targets. In this Dbriefs, we'll focus on external compliance risks resulting from M&A-targets with special insights on:

  • Why compliance due diligence should be exercised.
  • How compliance due diligence could be performed.
  • What impact red flags / findings could have on the deal structure.
  • Which possibilities you have to address red flags in M&A-contracts.

Gain insights and learn how corporate entities and executives can minimize liability risks.

Preparing For Year End – Tax Accounting Updates and Considerations

EMEA Tax Dbriefs 

14 November 2017

Host: Steph Hurst

Presenters: Sander Kloosterhof, Caroline Amor

With the calendar year drawing to a close, tax reporting teams are preparing for the coming quarter/year end process. A key part of this will be to determine the impact of changes to accounting standards, interpretations and tax law on the tax results of the organisation. By working through the impact of these changes in advance, teams will be able to manage stakeholder expectations effectively and create work plans to seamlessly calculate the final numbers. What should your organisation be looking at now to navigate these changes?

We'll discuss:

  • The newly issued Interpretation, IFRIC 23 Uncertainty over Income Tax Treatments.
  • The potential tax effects of upcoming accounting changes to revenue recognition and lease accounting.
  • A selection of law changes across Europe that should be considered.

Understand how you can plan ahead for your business.

Corporate Tax Reform - Phase 2 measures

Belgium Tax Dbriefs 

8 November 2017

Presenter: Geert Lowagie 

On 26 July 2017, the Belgian Federal Government reached an agreement on an in-depth corporate tax reform.

We presented an overview of this reform during our webinar dated 24 August 2017.

As the Government has now reached an agreement on the pre-draft legislation, we will provide you with an in-depth overview of the various measures, supported by practical examples. 

Given the scope of the reform, we will hold 2 webinars. On 7 November 2017 we will present the Phase 1 measures (with effect as of next year), while the Phase 2 measures (with effect as of 2020) will be discussed on 8 November 2017.

 

Corporate Tax Reform - Phase 1 measures

Belgium Tax Dbriefs 

7 November 2017

Presenter: Geert Lowagie 

On 26 July 2017, the Belgian Federal Government reached an agreement on an in-depth corporate tax reform.

We presented an overview of this reform during our webinar dated 24 August 2017.

As the Government has now reached an agreement on the pre-draft legislation, we will provide you with an in-depth overview of the various measures, supported by practical examples. 

Given the scope of the reform, we will hold 2 webinars. On 7 November 2017 we will present the Phase 1 measures (with effect as of next year), while the Phase 2 measures (with effect as of 2020) will be discussed on 8 November 2017.

 

European Commission’s Proposed VAT Reform

EMEA Tax Dbriefs

25 October 2017

Host: Daniel Lyons

Presenters: Donato Raponi, Johan Van der Paal, Charlotte Degadt

The European Commission has published its plans for reform of the EU VAT system, intended to improve and modernise the system to combat fraud and make the VAT system easier for companies doing business in the EU. This is the first of two proposals, with the second proposal on details expected in spring 2018. The proposed regime means an overhaul of the intra-Community VAT regime introduced in 1993. How might these proposals affect your organisation?

We'll discuss:

  • The proposed fundamental principles or ‘cornerstones’ for a definitive VAT regime.
  • The four ‘quick fixes’ to come into force by 2019.
  • The concept of a ‘certified taxable person’.
  • What the proposed changes will mean in practice.
  • Our expectations for the further trajectory of the legislative implementation work.

Find out more about these potentially significant changes.

Interest Deductibility In Light Of The OECD’s BEPS Project And The EU’s Anti-Tax Avoidance Directive (ATAD)

EMEA Tax Dbriefs

17 October 2017

Host: Jim Charlton

Presenter: Helen Chadwick, Alexander Linn, Bernard David

As part of the G20/OECD’s work on Base Erosion and Profit Shifting (BEPS), many jurisdictions are now considering the extent of their interest restriction rules and whether these meet the best practice recommendations of the October 2015 final report on Action 4 – Limiting Base Erosion involving Interest Deductions and Other Financial Payments. In addition, EU member states have the additional obligations of the ATAD, which imposes deadlines for implementation. What rules are being implemented and how do these interact?

We'll discuss:

  • How various jurisdictions are responding to Action 4.
  • How the definition of interest can differ widely between jurisdictions.
  • Actions your organisation can take to ensure that you are prepared for multiple reporting obligations.

Join us to keep up-to-date with this rapidly developing area.

Update On VAT In The Gulf Cooperation Council

EMEA Tax Dbriefs

12 October 2017

Host: Daniel Lyons

Presenters: Justin Whitehouse and Stuart Halstead

GCC countries are gearing up their efforts to implement VAT, with Saudi Arabia and the United Arab Emirates committed to introducing VAT on 1 January 2018, and other member countries expected to implement by mid- to late-2018. Saudi Arabia has issued draft VAT law and regulations, and commenced the pre-registration process. UAE has provided further details on a number of issues. What do businesses need to be doing to plan for the introduction of VAT?

We'll discuss:

  • The Saudi Arabia draft laws.
  • The proposed UAE framework.
  • An update on the position in the other GCC countries.
  • Practical steps businesses need to be taking.

Find out more about these developments.

SII Spain & SAF-T: looking back & ahead

Belgium Tax Dbriefs 

11 October 2017

Presenters: Pieter Van Dyck

On 01/07/2017 Spain has introduced real time reporting of sales & purchase invoices (SII).

• What is happening in practice?

• How are tax payers organized and what are the main challenges encountered?

• Is the tax authority already using this data? 

Next to Spain, other countries are introducing new eAudit requirements.

• What is the status of SAF-T project in Norway?

• Hungary is introducing real time reporting in 2018, what is known so far?

Insights from Deloitte's 2017 Human Capital Trends: Flexible employment in the gig economy

Dbriefs Legal

5 October 2017

Host: Stijn Demeestere

Presenters: Fernando Bazan, Stijn Demeestere, Martin Doepner, Sashil Durve, Nathalie Pequiman, and Yves Van Durme

The Deloitte's Human Capital Trends 2017 shows that the future of work has arrived now. Companies can no longer consider their workforce to be only the employees on their balance sheet, but must include interim workers, freelancers, "gig economy" workers, and crowds. These on- and off-balance sheet workers are being augmented with machines and software. Further, both companies and employees are increasingly demanding flexibility in terms of rewards, working time, and work location. We'll discuss:

  • The concept of flexible resources, with focus on types of flexible resources, legal conditions, and points of attention.
  • The flexibilities that companies have to change their resources' function, location, and working time in order to meet changing demands.

Learn more to get practical ideas on how to shape the workforce of the future.

Managing Indirect tax in a complex regulatory landscape

Belgium Tax Dbriefs 

3 October 2017

Presenters: Dries Bertrand, Pauline Pluriel 

The life science and healthcare industry is highly regulated and subject to a multitude of industry specific rules and regulations. This affects a company’s operations from a sourcing, production, warehousing and distribution / supply perspective. Indirect tax is at the core of these functions and is therefore also impacted.

During our webinar, we plan to outline some key regulations from a pharmaceutical and medical devices perspective, whilst providing insights on where and how indirect tax may be affected. 

Pan-European VAT Update - Q4 2017

Belgium Tax Dbriefs 

2 October 2017

Presenters: Olivier Hody, Bruno Roelands, Sandeep Shinde

Multinationals operating in Europe are often confronted with the complexity of the EU VAT system which, although harmonized, is uneasy to manage as the VAT legislation continues to evolve.

The VAT world is in constant change and obtaining reliable and accurate information on VAT changes across Europe is of utmost importance in order to avoid any risk exposure.

This webinar is aimed at providing you with a brief update on the changes occurred in the second half of 2017 in Europe, with a focus on the new measures entering into application end of 2017 and in 2018.

G20/OECD – BEPS: Country-By-Country Reporting – Preparing And Filing CbyC Reports

EMEA Tax Dbriefs

28 September 2017

Host: Alison Lobb

Presenters: Eric Lesprit, James Whyman, Christa Silverthorne

In line with Action 13 of the G20/OECD’s Base Erosion and Profit Shifting (BEPS) project, most EMEA jurisdictions have introduced Country-by-Country Reporting (CbCR) obligations for large multinational groups. December-year end groups will need to prepare and file their first reports with tax authorities by the end of 2017. How is your organisation planning to satisfy its filing obligations?

We'll discuss:

  • Frequently asked questions on the interpretation of CbCR terms and OECD guidance.
  • Technological requirements, software and processes for filing CbC reports.
  • Status of international agreements to exchange reports between tax authorities.

Learn more about the latest CbCR developments.

Non-performing loan (NPL) transactions in Europe: Key legal and financial aspects

Dbriefs Legal

27 September 2017

Host: Andrei Burz Pinzaru

Presenters: Andrei Burz Pinzaru, Guerino Cipriano, Ingrid Dubordieu, Ignacio Echenagusia, Albrecht Kindler, and Will Newton

A number of banks in Europe are still experiencing high levels of non-performing loans (NPLs). These NPL levels have a negative impact on bank lending, internal resources, and capital constraints of a bank. The last two years we have seen a flurry of political and supervisory activities focused on tackling the overhang on NPLs in the European market which have led in disposals of loan portfolios by many banks. According to the "Transparency Exercise" of the European Banking Authority just over Euro 1 trillion of NPLs are still on bank's books in the Eurozone. We will give an overview about regulatory and political initiatives and discuss this with a focus on transaction specifics in Central Europe, Spain, Germany, Luxembourg, and Italy:

  • Deleveraging the European banking sector: outline of current regulatory and political initiatives.
  • Key legal issues in NPL transfer documentation in Central Europe.
  • Legal features of NPL acquisitions in Spain.
  • Legal due diligence in NPL deals in Germany: main aspects to be considered.
  • Structuring the acquisition: using Luxembourg securitization vehicles in NPL acquisitions.
  • Structuring NPL deals to maximize value extraction from an Italian perspective.

Enhance your understanding of the specific features and legal issues of NPLs in various key European countries that may impact your company.

Preparing For Year End: Harnessing Technology And Planning Systems To Get Ahead

EMEA Tax Dbriefs

26 September 2017

Host: David McNeill

Presenters: Steph Hurst, Bart Janssen

Tax and finance teams responsible for tax reporting are grappling with the complexities of accounting standards whilst keeping up with the ever changing tax law. Add to this evolving operating models, audit rotations and increased scrutiny of published tax disclosures and it becomes increasingly difficult for teams to prepare their tax provisions effectively within the tight window of quarter/year end. Early preparation can save time, reduce pressure and significantly increase the likelihood of the process running smoothly. What should your organisation be looking at now?

We'll discuss:

  • Setting roles and responsibilities.
  • Effective stakeholder management
  • Insights on the latest tools and methodologies
  • Managing the impact of tax law changes.

Understand how you can plan ahead for your business.

Impact Of CJEU Judgments On The Cost Sharing Exemption

EMEA Tax Dbriefs

25 September 2017

Host: Richard Insole 

Presenters: Ben Powell, Charlotte Degadt, Tomas Papousek, David Walters, Johann van der Paal, Richard McDaid

On 21 September 2017, the Court of Justice of the European Union (CJEU) will be publishing its judgments in three key cases concerning the applicability of the Cost Sharing Exemption (CSE): DNB Banka, Aviva and EC v Germany. What impact will this have on the CSE and what does it mean for your organisation?

We'll discuss:

  • Whether there is an interaction with the EC v Luxembourg CJEU judgment.
  • What the specific impact could be in the Financial Services and Insurance industry and in the Public Sector.
  • Whether the judgments will enable businesses or organisations to consider implementing cost sharing.
  • Whether existing cost sharing models are at risk as a result of the CJEU’s judgments.
  • The potential interpretations by the tax authorities in key jurisdictions.
  • What the future of the CSE might be and whether further litigation or changes to the law could be expected

Keep up to date with these significant developments.

G20/OECD – BEPS: Permanent Establishments

EMEA Tax Dbriefs

14 September 2017

Host: Alison Lobb

Presenters: John Henshall, Ramon Lopez de Haro

As part of the G20/OECD’s work on Base Erosion and Profit Shifting (BEPS), recommended changes to the permanent establishment threshold were proposed. Through the BEPS Multilateral Instrument, or through bilateral negotiation, amended provisions will in due course be reflected in certain double tax treaties. In addition, in June 2017, the OECD released a further discussion draft on the arm’s length attribution of profits to permanent establishment. How might the new rules affect your organisation?

We'll discuss:

  • Reminder of the changes to fixed place of business and ‘agency’ permanent establishments.
  • Key treaty changes expected through the Multilateral Instrument.
  • The principles and examples set out in the latest discussion draft on the attribution of profits to permanent establishments.

Find out more about these potentially significant changes.

G20/OECD – BEPS: Profit Splits

EMEA Tax Dbriefs

20 September 2017

Host: Alison Lobb

Presenters: Richard Schmidtke, Julien Pellefigue

In June 2017, as part of its work on the transfer pricing actions of the G20/OECD Base Erosion and Profit Shifting (BEPS) project, the OECD released an updated discussion draft proposing revisions to the Transfer Pricing Guidelines on the use of the transactional profit split method. What are the proposals and how might they affect your organisation?

We'll discuss:

  • When the profit split method is likely to be the most appropriate transfer pricing method.
  • Guidance on the application of the profit split method
  • The examples contained within the discussion draft.

Learn more about the latest transfer pricing developments from the OECD.

SAF-T And Other E-Audit Developments

EMEA Tax Dbriefs

13 September 2017

Host: Daniel Lyons

Presenters: Andy Michaelides, Cedric Tussiot

There is an increasing global trend for tax authorities to request large volumes of detailed information from businesses for processing and e-auditing tax returns, especially for VAT. Some countries are adopting the OECD’s Standard Audit File for Tax (SAF-T), while others have adopted different standards. Some countries are also now requiring real-time filing of tax, accounting and financial information. These developments increase obligations on businesses to provide data from across the business, often within strict timeframes. How can your organisation respond to these requirements?

We'll discuss:

  • E-audit approaches being adopted in Europe.
  • Country variations.
  • Systems and processes necessary to produce, collect and submit the required information.

Keep up-to-date with these significant developments.

Indirect Tax Legislation in the Pipeline

Belgium Tax Dbriefs 

7 September 2017

Presenters: Ivan Massin, Danny Stas, Fernand Rutten

On 26 July 2017, the Belgian Federal Government reached an agreement on a plethora of measures, the so-called “Summer Agreement”.

For Indirect Tax, the Agreement includes two important measures, namely (i) the introduction of the possibility to opt for VAT on immovable letting and (ii) a number of initiatives to promote Belgium’s logistic capabilities.

During the webinar, we will clarify the potential and importance of opting for VAT on existing and new agreements, the entry into force, the scope and conditions for applying the option and the VAT recovery rules.

EU Update

EMEA Tax Dbriefs

6 September 2017

Host: Bill Dodwell

Presenters: Aart Nolten

The EU Commission has an ambitious tax agenda. The Member States have agreed to adopt two anti-tax avoidance directives (ATAD and ATAD2), which implement outputs from the G20/OECD-led base erosion and profit shifting project (BEPS). The Commission would like to go further by adopting a common tax base, public reporting by multinationals, tax disclosure rules and measures in relation to non-co-operative tax jurisdictions. What do the directives say and how could they impact your organisation?

We'll discuss:

  • How the contents of ATAD and ATAD2 reflect the BEPS proposals and where they differ.
  • The EU’s external strategy for effective taxation.
  • Anticipated next steps, including the Common (Consolidated) Corporate Tax Base (C(C)CTB) and Public Country-by-Country Reporting.

Learn more about the EU Commission’s developing approach to taxation.

Employment Taxation Legislation in the Pipeline

Belgium Tax Dbriefs 

29 August 2017

Presenter: Frédéricq Jacquet, Soubiha Ouamari

On 26 July 2017, the Belgian Federal Government reached an agreement on a plethora of measures, the so-called “Summer Agreement”.

From an employment taxation perspective, the Summer Agreement’s most eye-catching measure is undoubtedly the introduction of an attractive regime for profit participation plans. A series of corporate tax measures will be of great interest to executives rendering services through the use of a personal services company. Savers/investors will be affected by various new measures, with the highly debated subscription tax on securities accounts amongst them.

In this webinar, we will also address the “cash for car” plan for which a political agreement was reached early July. As from 1 January 2018, it would become possible for employees to exchange their company car for a cash compensation.

Corporate Tax Reform

Belgium Tax Dbriefs 

24 August 2017

Presenter: Geert Lowagie

On 26 July 2017, the Belgian Federal Government reached an agreement on a plethora of measures, the so-called “Summer Agreement”.

From a tax perspective, the Summer Agreement’s most important measure is undoubtedly the long-awaited reform of the Belgian corporate tax regime. Highlights of this reform, which will be executed in two phases, are a tax rate decrease, the introduction of a tax consolidation regime and a number of compensatory measures intended to broaden the taxable base and increase compliance (NID reform, limitations to the use of tax attributes, new interest deduction rules, etc.). For a first overview of the reform’s measures, please refer to the corporate tax alert of 26 July 2017.

In this webinar, we will provide a detailed overview of the reform supported by practical examples. We will also highlight the reform’s potential impact on your organisation.

Update On VAT In The Gulf Cooperation Council

EMEA Tax Dbriefs

28 June 2017

Host: Daniel Lyons

Presenters: Justin Whitehouse, Stuart Halstead

The Gulf Cooperation Council (GCC) VAT Treaty has now been published. The Treaty provides the framework for implementation of VAT in the GCC countries. With the Treaty now published and a number of GCC countries providing details on their proposed VAT and excise duty regimes, businesses operating in the GCC are able to progress their planning for the implementation of VAT and excise duty. What are the organisational, operational, commercial and financial implications for businesses?

We'll discuss:

  • The details of the Treaty.
  • Particular country-by-country issues.
  • What businesses need to be doing to plan for the introduction of VAT.

Understand the implications of these developments for your organisation.

Keen to discover how CETA can work for you? Gain a clearer picture through our CETA-webinar with Canadian and Belgium Customs and Global Trade experts

Belgium Tax Dbriefs

27 June 2017

Presenters: Daniel Kiselbach, Tom Verbrugge and Famke Schaap

As the ratification process by the Canadian and the EU Governments is nearing completion, the Comprehensive Economic and Free Trade Agreement (CETA) between Canada and the European Union is expected to enter into force in the coming months. The new trade agreement offers many opportunities, especially for those importers, exporters and investors that come well prepared. 

This webinar provides necessary insights into the CETA specific benefits, and priority issues with regards to the trading partners’ customs and trade environments. 

For those companies looking to take a next step in trade between Canada and the EU, by making use of CETA, this webinar can serve as a point of departure.

We'll discuss:

  • Using CETA preferential tariffs, including specifics of rules of origin, for trade in agriculture, manufacturing and other sectors
  • How regulatory cooperation under CETA, including on quality and technical measures, will be of use
  • Making best use of customs facilities, and dealing with Canadian and/or European customs and VAT specifics
  • Understanding how improved market access in services and investment can be of value to your company

Responding To Emerging Tax Trends: Using The Agile Spirit Of Start-Ups

EMEA Tax Dbriefs

21 June 2017

Host: Andy Gwyther

Presenters: Albert Fleming, Wobke Hählen

In today’s connected world, tax functions in all industries are under pressure to expand their scope and impact. Against this backdrop, the tax professional’s role is changing as traditional lines between tax specialists, content providers and software vendors blurs, and the tax function increasingly requires a more agile, experimental and start-up mind-set. What could your organisation gain by harnessing the spirit of a start-up?

We'll discuss:

  • Insights from companies pioneering the start-up culture.
  • Fundamental shifts in approach to tax challenges.
  • Insights into how innovation is being embraced by the tax profession.
  • Guidance on how to make improvements to innovate tax careers and tax functions.

Find out more about the evolving role of innovations in tax.

Restrictive covenants and competition clauses in European employment contracts: A hindrance or protection?

Dbriefs Legal

21 June 2017

Host: Fernando Bazan

Presenters: Myriam Henderson, Petter Schjelderup, Tim Spellmann, and Julia Torres

Restrictive covenants are one of the only limitations on the freedom to provide services to workers. In order to keep such clauses valid and applicable, it is necessary to comply with a series of relevant legal requirements that may vary according to the jurisdiction in question. The difference between the validity or invalidity of a clause may be motivated by failure to comply with a statutory requirement. We will analyze the content of the restrictive covenants with special attention in the followings:

  • Analysis of the legal requirements.
  • Maximum terms.
  • Compensation requirements.
  • Types of restrictive covenants.
  • Application of the restrictive covenants in the different jurisdictions.

Learn and benefit from the Deloitte experts to get practical ideas for employers dealing with restrictive covenants issues across a number of countries.

G20/OECD - BEPS: Multilateral Instrument To Implement Tax Treaty Related Measures

EMEA Tax Dbriefs

16 June 2017

Host: Bill Dodwell

Presenter: Aart Nolten

As part of the G20/OECD’s work on Base Erosion and Profit Shifting (BEPS), 103 jurisdictions have agreed a multilateral convention to implement tax treaty measures arising from the BEPS Project. Once in force and ratified by jurisdictions, the convention could modify the operation of over 2,000 existing tax treaties. The first signing ceremony will be held at the OECD on 7 June 2017, with the expected participation of a significant group of countries. How will this affect the treaties your organisation relies upon?

We'll discuss:

  • Scope and purpose of the convention.
  • A summary of the measures which each participating country intends to adopt.
  • The implementation framework and time scales involved.

Keep up-to-date with these significant changes.

Comparables And Economic Valuation In The EU

EMEA Tax Dbriefs

31 May 2017

Host: André Schaffers

Presenters: Iwona Georgijew, Maria Panina, Rob Peeters

Recently, the European Commission embarked on two ambitious projects to address open transfer pricing issues and provide a framework for their interpretation within the EU. In that context, and with the objective of establishing practical guidance, it engaged in two studies, on comparables and economic valuation. Where is the European Commission heading in terms of transfer pricing matters and what could be the impact on your organisation?

We'll discuss:

  • The general availability and selection of comparables.
  • State of play on use of regional comparables and Pan-European benchmark studies.
  • Use of ranges when dealing with external comparables in the EU.
  • The use and acceptability of adjustments to comparables.
  • What makes valuations for TP purposes different to valuations for other purposes.
  • Our experience of different methodologies used for valuations in TP and their challenges.
  • Tax authorities’ resources to review and challenge valuations.

Keep up to date with these latest developments.

Global regulatory crisis management: New trends and future best practices

Dbriefs Legal

24 May 2017

Host: Alex Schemmel

Presenters: Andrei Burz-Pinzaru, Joana Pereira Dias, Frank O'Toole, and Alex Schemmel

The regulatory framework for corporations and corporate executives is becoming more and more complex. With liability expanding from direct involvement in regulatory violations or criminal activities to indirect or circumstantial "complicity", there is an increasing tendency for regulatory authorities to not only focus on business entities, but also on "targeting" corporate executives. Business-driven integrity is what makes legally compliant behavior on the part of the company's management bodies and employees possible. While prohibition-driven compliance programs serve the purpose of avoiding punishment and are therefore often viewed as a hindrance or a cost center, the business-driven integrity approach aims at adding value and therefore, at achieving a competitive advantage. Which are the key elements of business-driven integrity and how can they support an effective regulatory crisis management? We'll discuss:

  • Introduction – the need for international risk management.
  • An integrated approach – managing "dawn raid" situations and internal investigations.
  • Market abuse: new European legislation and the need for compliance programs.
  • Fraud: an international perspective.

Hear from the Deloitte's inter-disciplinary team of experts about new trends and future best practices to have a better understanding of how to truly manage regulatory crisis situations, and thus minimize liability risks for corporate entities and executives.

Life After (Shareholder) Debt

EMEA Tax Dbriefs

25 April 2017

Host: David Brown

Presenters: Jonathan Evans, Carol Atha, Siobhan Godley

The UK Finance (No. 2) Bill 2017 brings major changes to the way companies are taxed in the UK, including, in particular, restrictions on the amount of interest they can deduct and the use of losses from 1 April. These changes have important implications for real estate companies and investors and will be extended to offshore property investors as such companies are to be brought within the UK corporation tax charge in the near future. What might the impact be for your organisation?

We'll discuss:

  • An overview of the changes and their impact on real estate investors.
  • How such changes, including other rules such as hybrids, may affect non-resident investors when they come within the scope of corporation tax.
  • What actions need to be taken in response to these changes.

Find out more about these changes

Indian GST: Can Technology Unlock The Secret To Compliance?

EMEA Tax Dbriefs

6 April 2017

Host: Daniel Lyons
Presenters: Robert Tsang, Jaskiran Bhatia

With India about to implement GST, government and taxpayers are gearing up for the challenge. As a successful tax regime relies significantly on the use of technology, we will consider how technology can help (or hinder), and initiatives the government is taking to meet the challenges. What will be the right approach to be GST compliant, and is technology the key?

We'll discuss:

  • The latest GST updates, with a special focus on IT.
  • What is happening in the marketplace?
  • What are good practices to follow and pitfalls to avoid?
  • Next steps and solutions for the short term and beyond.

Understand how your business can successfully navigate the challenges of the biggest indirect tax reform in India.

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