Article

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

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.

Pan-European VAT Update Q4 2019

Belgium Tax Dbriefs

3 October 2019

Presenters: Olivier Hody, Bruno Roelands, Agnieszka Radzikowska 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 changes expected end of 2019 and early 2020, with a focus on Poland. 

EU VAT Quick Fixes: few months left to get ready!

Belgium Tax Dbriefs

26 September 2019

Presenters: Liesbet Nevelsteen, Donato Raponi and Bruno Roelands

As of 1 January 2020, VAT rules for EU cross-border supplies will change. The implementation of the so-called “Quick Fixes” aims to simplify and harmonise VAT rules at EU level for cross-border supplies of goods.

Member States have started to publish draft legislations. The Commission is still expected to issue explanatory notes. We will present the latest news. We will also debate where simplification and harmonisation are expected or not to be the reality. 

The aim of this webinar is to provide you with insights on the impact of the changes on VAT and business processes, including systems. 

Your value in participating:

  • Better understanding the Four Quick Fixes and the reasons for their implementation;
  • Receive information on the readiness in different EU Member States and at the level of businesses;
  • Looking ahead at the challenges expected for various stakeholders (AP, Sales, Logistics, Legal, IT) within multinationals and what can be done to prepare for the changes with few months left. 

Tax Provisioning: Year End, New Beginning

EMEA Tax Dbriefs

25 September 2019

Host: Stephanie Hurst

Presenters: Kip Linton, Marine Gadonneix

As year end approaches for many organisations; it’s a great time to think about the new beginnings that can or have to be implemented for this reporting process. Tax and finance professionals responsible for these processes are increasingly embracing technological innovations and challenging existing methodologies to improve how they get things done. Navigating the many process improvement options whilst keeping up with changes in tax law and accounting standards continues to be the juggling act for most. What should your organisation do to keep things moving and improving? We’ll discuss:

  • Insights on the latest tools and methodologies
  • The practical steps needed when implementing standards such as IFRS 16 and IFRIC 23
  • Tax Accounting updates including news from the regulators and new tax law considerations

Understand how you can improve your business’ tax provisioning process.

Brexit: quo vadis? How to prepare for an uncertain outcome

Belgium Tax Dbriefs

25 September 2019

Presenters: Herman Van Rompuy, Fernand Rutten and Deloitte Brexit subject matter experts.

The summer political developments in the UK gave a signal of Prime Minister Boris Johnson’s intention to leave the European Union by 31 October, with or without a deal in place. With the deadline approaching, the Irish Backstop continues to be a sticking point between UK and EU leaders. However, the very latest developments in the UK parliament have brought back uncertainty regarding the final outcome.

In this multidisciplinary webinar, we have the pleasure of welcoming as special guest speaker Mr. Herman Van Rompuy, President of the European Policy Centre, President Emeritus of the European Council and former Prime Minister of Belgium.

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

EMEA Tax Dbriefs

18 September 2019

Host: Kate Ramm

Presenters: Aart Nolten, Luca Bosco, Christophe De Sutter, Stephane Tilkin

The EU Anti-Tax Avoidance Directives (ATAD I & II) require 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 need 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 Luxembourg, Italy and the Netherlands
  • Some practical consequences of these rules

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

Brexit – Tax Developments

EMEA Tax Dbriefs

11 September 2019

Host: Daniel Lyons

Presenters: Barney Horn, Caroline Barraclough, Edward Gibson, Ben Mudd

With the potential for a no-deal Brexit on 31 October, businesses will need to re-assess and re-engage with their Brexit planning. It may be necessary to repeat some no-deal actions, but there is also an opportunity to implement actions that were not feasible under the previous timeframe. What are the latest tax developments in the UK and EU Member States and the key tax measures that businesses can take?

We'll discuss:

  • Latest political developments
  • Key customs considerations to mitigate additional compliance obligations and costs
  • VAT implications and lessons learned
  • Corporate tax impact of group financing and restructuring

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

Digital Services Tax - UK and France Latest Developments

EMEA Tax Dbriefs

18 July 2019

Host: Alison Lobb

Presenters: Zubin Patel, Eric Lesprit

The UK and France are among the countries introducing a digital services tax (DST) on revenues of in-scope digital businesses and both countries are proceeding with legislation. What are the latest proposals, what are the key differences between the regimes and how might these affect your organisation? We’ll discuss:

  • Latest developments in relation to the UK’s planned DST effective from April 2020.
  • Latest developments in relation to France’s planned DST effective from January 2019.

Find out more about the changing tax landscape.

Deloitte/HMRC Joint Webcast On The Profit Diversion Compliance Facility

EMEA Tax Dbriefs

10 July 2019

Host: Edward Morris

Presenter: Jamie Bedford

HMRC guest speakers: Chris Palmer, Mike Baird

Six months have passed since HMRC launched the Profit Diversion Compliance Facility (PDCF), an initiative to encourage businesses to make a formal disclosure on historical tax risks, particularly Transfer Pricing and Diverted Profits Tax. HMRC recently sent out a second batch of letters to those identified as being at risk, with more letters likely to follow. This is a major new initiative from HMRC, what implications might this have for your organisation? In this joint webcast with HMRC, we’ll discuss:

  • Background to the PDCF and key features.
  • Experiences to date from HMRC and Deloitte.
  • What next?

Join us to find out HMRC’s experiences since launching the PDCF and the key considerations for taxpayers that are potentially affected by this initiative.

Single permit update: dealing with longer processing times & regional differences

Belgium Tax Dbriefs

2 July 2019

Presenters: Joke Braam and Matthias Lommers 

In this webinar, we will provide an update on the Single permit process which has entered into force beginning of this year. We will provide the audience with practicalities as to better manage the process especially in view of the long processing times.

Your value in participating:

  • Recent legislative changes around the Single Permit process; 
  • Become familiar with the new Intra-Company Transferee (ICT) permit
  • Tips and tricks on streamlining your immigration processes.  and regional differences. Moreover, we will cover the new Intra-Company Transferee (ICT) permit.

US Tax Reform – Latest Update

EMEA Tax Dbriefs

26 June 2019

Host: Michael Steinsaltz

Presenters: Jeff Kummer, Marek Krawczyk

18 months have passed since US Tax Reform was signed into law in December of 2017. Significant guidance has now been released in the form of proposed and final regulations and the US tax landscape is starting to become a bit more clear. What should your organisation be aware of? We’ll discuss:

  • Regulatory developments, and why the 18 month point is a critical milestone in the tax reform process.
  • Heightened importance of modelling to eliminate ETR surprises.
  • The chances for any further tax legislation, and how tax policy could play into the next presidential election in 2020.

Join us to find out what has changed and how long we can expect stability in the current regime.

What’s next for the company car and mobility within your organisation

Belgium Tax Dbriefs

25 June 2019

Presenters: Günther Boeyens, Stijn Demeestere and Timothy Bruneel 

During this webinar, we will focus on new legislations that will drive the cost of your fleet and possible broader mobility solutions that you can offer going forward:

  • The new European WLTP CO2-test and changes to the corporate tax deductibility of car costs. Both will impact the total cost or your car fleet, as well as employee taxable benefit in kind and net earning. The legal consequences of such changes will also be addressed to assess the impact on car policy.
  • Furthermore, we will focus on new trends supported by the most recent Belgian legislative initiatives, such as the mobility budget, which aim at offering alternatives to the company car and can prove important in supporting a greener fleet and adjusting mobility behavior among your employees.

 

G20/OECD ‘Programme of Work’ On The Digitalised Economy And Beyond

EMEA Tax Dbriefs

20 June 2019

Host: Alison Lobb

Presenters: Bob Stack, Ignacio Box

The G20/OECD Inclusive Framework on BEPS has released a new ‘Programme of Work’ to develop technical aspects of proposals on:

  • Allocation of taxing rights between countries, looking at both nexus and profit allocation rules and, in particular, reward for market/user countries.
  • 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. Countries are working towards reaching a consensus-based solution by 2020. 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?

Join us to learn more about the latest international tax developments.

EU Mandatory Disclosure Regime (DAC6) - Preparing To Track And Report Cross Border Arrangements

EMEA Tax Dbriefs

19 June 2019

Host: Chris Tragheim

Presenters: Michael Grebe, Owen Gibbs

A new EU Directive requires businesses to report certain cross border arrangements to their home tax authorities from 2020. The rules are aimed at ‘intermediaries’ but the definitions are drafted very broadly. As a result, the reporting requirement may apply to a wide range of financial services businesses, as well as taxpayers in certain circumstances. Failure to comply will result in penalties. Further guidance is expected throughout 2019 but what response should your organisation be planning now? We’ll discuss:

  • An overview of the rules.
  • Who will be required to reports.
  • What will be reportable.

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

Harassment in the workplace: How to prevent and respond?

Dbriefs Legal

18 June 2019

Host: Florence Theodose

Presenter: Stefano Miniati, Charlotte Sander, and Jolin Song

How should a company react, from a practical perspective, in case psychological and/or sexual harassment may be disclosed or witnessed by its employees? What is the appropriate conduct to adopt for dealing with these situations in practice? Harassment may be defined as the repetition of acts with the intent or effect of deteriorating working conditions in a manner likely to affect the employee's rights and dignity, physical and mental health, or to jeopardize their professional future. Employers who failed to comply with its obligations in this respect could expose to being sentenced to pay substantial amounts in damages to any affected employees, as well to being convicted for criminal offences. In order to avoid such situations, the employer must take preventive actions and react quickly in the event of suspected harassment at work. This webcast will provide a comparative study among China, France, Germany, and Italy. In particular, we'll discuss:

  • How to identify a situation of moral/sexual harassment?
  • What are the existing reporting channels for denouncing moral/sexual harassment?
  • What should be done during the inquiring phase (hearing of the victim, suspect, colleagues, etc.)?
  • What can be done during the disciplinary phase (content of the Company Internal Rules, sanction of the harasser, sanction of the employee denouncing false charges, etc.)?
  • Prevention of moral and sexual harassment.

Hear from Deloitte's labor team of specialists to get a deeper understanding of the best way to identify and anticipate potential situations of harassment at work and how to react in these situations.

 

Life Sciences: from selling products to delivering services | Legal and indirect tax perspectives

Belgium Tax Dbriefs

18 June 2019

Presenters: Liesbet Nevelsteen, Wim Vandenberghe and Koen Segers

The life sciences and healthcare industry is highly regulated and subject to a multitude of industry-specific rules and regulations. This affects life sciences companies their operations from raw materials sourcing and production to warehousing, distribution and retail. Indirect tax considerations are essential to all these supply chain functions and is therefore also impacted.

During our webinar, we will focus on the shift by life sciences companies from selling products to delivering innovative solutions or services, in order to create value for the health care system and ultimately for the patients.

Data protection: HR focus on EU General Data Protection Regulation (GDPR) implementation

Dbriefs Legal

14 June 2019

Host: Nicolaas Vermandel

Presenter: Ivana Azzollini, Martin Doepner, Caron Gosling, and Julien Hick

After one year from the effective entry into force of the EU General Data Protection Regulation (GDPR) in May 2018, companies are facing the challenges of the implementation of such provisions in the HR environment. In this area, the GDPR leaves (under the perspective of common guidelines and goals) a wide space for local legislation to arrange for compliance, taking into account also labour law constraints. The topic requires a specific approach, both global and local at the same time, which may differ from the general GDPR implementation and may, in this respect have a huge impact on multinational groups processes and procedures. Leveraging on the broad experience accrued in this specific area, we'll discuss a comparative analysis among different countries (Belgium, Germany, Italy, and UK) on the main common issues to be considered:

  • Main labour law issues affecting GDPR implementation in HR.
  • Sensitive processes and data flows.
  • Critical areas and triggers.
  • Types of agreements to be entered into with HR-related service providers.

Join us to gain insights on how to manage and mitigate the risks and challenges in the GDPR implementation for your organisation.

 

E-invoicing - The next step in the e-Transformation of VAT Compliance

Belgium Tax Dbriefs

6 June 2019

Presenters: Liesbet Nevelsteen and Jolien Lauwens 

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 inaugurating a series of country-specific webinars on such topics impacting the way we do compliance.

In this particular webinar, we will focus on the developments and challenges with e-invoicing, and its impact on VAT Compliance. 

Legal Risk Management: How does your organisation compare with the market? What does the future hold?

Dbriefs Legal

29 May 2019

Host: Karina Mowbray

Presenter: Tom Brunt, Emily Cromwell, and Stephen Lucas

Managing legal risk has never been more important for global organisations. As the Legal function transforms, so too does the way in which it contributes to an organisation's risk management approach, playing a greater role than ever before. However what exactly constitutes legal risk, how should it be managed, and by whom? Towards the end of 2018, we surveyed general counsel and senior in-house lawyers to benchmark approaches to legal risk management. We then overlaid Deloitte Legal's experience to form a view about what the future holds. During this webcast, we'll discuss:

  • An overview of legal risk management and why it matters
  • The key findings from our global cross-industry survey
  • Our views on the future, including how technology will improve the management of legal risk

We invite you to join the conversation and learn how your organization can manage legal risk more effectively.

 

Pan-European VAT Update - Q2 2019

Belgium Tax Dbriefs

27 May 2019

Presenters: Olivier Hody, Johan Van der Paal, Bruno Roelands, Karen Truyers and Sandeep Shinde 

Multinationals operating in Europe are often confronted with the complexity of the EU VAT system which, although harmonised, 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 by the end of 2019 and in 2020. 

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

Remuneration paid by foreign affiliates: are you ready to comply with reporting and withholding obligations?

Belgium Tax Dbriefs

22 May 2019

Presenters: Piet Verswijver and Nicolaas Vermandel

The tax landscape is becoming increasingly transparent in a globalised world. Tax authorities have recently been conducting targeted audits to ensure that employees have reported equity related income granted by foreign parent companies. In order to counter unreported income of this type, a new law was recently introduced obliging Belgian employers to report and withhold taxes on remuneration paid by a foreign affiliate.

Simultaneously, the social security authorities have revised their official position based on certain case law entailing that equity or other performance related income is now subject to Belgian social security.

Integrating Tax Into The Journey To S/4HANA

EMEA Tax Dbriefs

21 May 2019

Host: Daniel Lyons

Presenters: Andy Michaelides, Jan de Clercq

Many organisations running SAP are currently building their business case and roadmap to move to S/4HANA. Tax is a key element in this process, but not always properly considered. If done correctly, the S/4HANA tax enhancements can create substantial efficiencies and cost savings within the tax function. During this session, we will discuss:

  • Current and future tax technology and ERP trends.
  • Current SAP tax issues and ways to mitigate these in advance of S/4HANA.
  • New SAP terminology and functionality and what it means for tax, including SAP’s new tax-specific suite of products; SAP Global Tax Management.

Discover how to integrate tax into your organisation’s roadmap to move to S/4HANA.

Brexit: Halloween extension

Dbriefs Legal

21 May 2019

Host: Andreas Jentgens

Presenters: Christofer Mellert and Meera Patel

The UK did not leave the EU on 29 March nor on 12 April, but will possibly exit on 31 October 2019 (or earlier if the Withdrawal Agreement is accepted, or later if another extension is agreed or not at all). The future is still unclear and businesses in the UK and the EU27 are now having to adjust their planning to new Brexit dates. The latest extension has neither removed nor diminished the risks and uncertainty but has at least provided some additional time. This time should be used wisely. Businesses should act now and finalise or bolster their contingency measures to make their operations are as “Brexit-proof” as possible. There are still legal actions possible and some only became practicable again as a result of the extension. A cross-border merger would again be possible to move entities or assets from the UK to the EU27 or the other way around. We'll discuss:

  • The current Brexit situation.
  • The possible legal measures that can be finalised until the new exit date.
  • What are the next steps for businesses to brace for Brexit.

Gain practical insights from our legal specialists on the evolving situation and prepare your business for Brexit, whatever the outcome is.

The new Belgian Companies Code: main organisational and tax implications

Belgium Tax Dbriefs

18 April 2019

Presenters: Kristof Maresceau & Luc De Broe 

On 28 February 2019, the Parliament enacted a brand new Belgian Companies Code. This new code aims to make Belgium a more competitive and attractive place to establish a company and will have an impact on every company in Belgium. Changes include the reduction of the number of company forms, amendments to companies’ managing bodies, removing barriers to dissolution and liquidation and amendments to the rules on the nationality of companies.

In this Webinar Kristof Maresceau and Luc De Broe will give you an update of this important new legislation, both from an organisational and tax viewpoint.

Token issuance: Gain insight into the legal operating models around token issuance in the ICO and crypto market

Dbriefs Legal

3 April 2019

Host: Clemens Petersen

Presenters: Sven Buschke, Martin Flisgen, Albrecht Kindler, Kathrin Rennertseder, and Osman Sacarcelik

Albeit the ICO and crypto market is in its post hype winter after the big collapse of crypto currencies and ICOs in 2018, a silver lining is noticeable with major regulators admitting first companies with crypto / token bearing products. With its market cap still being north of USD 135 bn. with plus 3000 different tradeable tokens, new products surface the markets as the likes of security token offerings (STOs). This new more mature wave of token models might have the potential to spur mass adoption and enter the corporation realms. As soon as the maturity of market increases after the 2018 dent, survivors are more likely to have sounder businesses, emerging custodial services can boost re-gained trust further. Companies start to act now as legal frameworks are establishing and competitors are prepping up and are thinking about entering this still infant type of financing/utility instruments face many challenging decisions in order to avoid mistakes driven by a fear of missing out. The entire lifecycle of token emissions needs to be taken into consideration, starting with the strategy, whether or not to issue tokens, the choice of the token type and the token design and execution of the offering. As this is highly regulatory driven and has a manifold of legal ramifications, a key determinant of the success of the token offering lies with the legal structure and set-up. What should be considered to help them take the right design decisions? In this Legal Dbriefs, we’ll discuss:

  • Market overview.
  • Token spectrum.
  • Regulatory challenges.
  • Tax structure.
  • Token design considerations.

Gain insight into the factors to consider whilst designing your legal operating model around token issuance. The topic should be of interest across business units, but with its focus on legal aspects in particular to general counsels and innovation teams of start-ups up to multinational companies, heads of operations for in-house legal functions, legal COOs, legal CFOs, and in-house legal practitioners.

Mandatory Disclosure of Cross-Border Arrangements (DAC6) - How to get started?

Belgium Tax Dbriefs

26 March 2019

Host: Annelies Dieusaert 

Presenters: Pieter Van Dyck, Nicolas Engelmann & Owen Gibbs

The EU Directive 2018/22 of 25 May 2018 (“DAC6”) adds a new dimension to the EU Directive on administrative cooperation and imposes new disclosure obligations on EU intermediaries and taxpayers in relation to reportable cross-border arrangements (RCBAs) with a presumed tax advantage.

While reports to tax authorities are only due as from July 2020, the obligation may include RCBAs implemented on or after 25 June 2018. EU taxpayers could be the subject of the reporting (by intermediaries) or could have an own responsibility to report RCBAs.

This webinar aims to explain how businesses will be impacted by the new disclosure obligation and how they need to prepare for it.

Benefits and incentives given by European States: Making sure your company can keep them. A state aid primer.

Dbriefs Legal

20 March 2019

Host: Hendrik Viaene

Presenters: Csaba Markus, Rafael Piqueras, and Wim Vandenberghe

Although the general prohibition on state aid and exemptions are part of the European Union rule books since 1958 and state aid spending is ever increasing, with approximately EUR 116.2 billion spent in 2017, for a long time, the European Union’s state aid rules were not on the radar of EU and non-EU companies. In the last few years, however, the European Commission is cracking down on state aid even more than before. This is why companies must be aware of state aid risks and think twice before accepting state subsidies, tax breaks, cheap land, R&D grants, etc. If they do not act diligently, companies may end up refunding the state aid, increased with a substantial recovery interest rate. In this session, specialists from Deloitte Legal and Deloitte, with a proven track record in ensuring compliance of subsidies with state aid rules and substantial litigation experience, including before the European Court of Justice, will:

  • Explain the basics of state aid (what is state aid, who are the stakeholders, what are the incentives).
  • Zoom in on the current issue of state aid and taxation (individual tax rulings, taxation schemes, way forward).
  • Describe approaches that can be undertaken in the area of R&D and government funding.
  • Discuss the impact of corporate restructuring in one/more EU Member State(s) on the eligibility for regional aid in other EU Member States.

Specialists from our Brussels, Madrid, and Budapest offices will provide practical insights into this challenging area of law and guide you on how to manage state aid issues.

Global Compliance – A Demanding Environment

EMEA Tax Dbriefs

19 March 2019

Host: Sarah Watts

Presenters: David Wright, Liesbet Nevelsteen

Global tax and finance teams are being challenged by increasing compliance and reporting demands. Research shows that global heads are wrestling with with the challenges of delivering global compliance. How can teams gain control whilst leveraging the power of data? We’ll discuss:

  • Global compliance and underlying issues and challenges, including:
    - different and constantly changing demands locally and globally.
    - the focus on technology, data and reporting.
    - balancing the overall cost with the risk and opportunity created.
  • Who is affected and approaches being taken.
  • What ‘good’ currently looks like.
  • Steps groups can take to be future ready.

Discover how to gain control over compliance and reporting globally, face the future and strive to discover value.

Brexit – Tax Readiness Update

EMEA Tax Dbriefs

4 March 2019

Host: Amanda Tickel

Presenters: Barney Horn, Caroline Barraclough, Edward Wright

While the UK and the EU would like to avoid the UK leaving the EU without an agreement on 29 March, as things currently stand that will happen in less than 30 days. What are the latest developments and key tax impacts from both UK and EU perspectives? We will cover the latest position and will discuss:

  • Customs duty implications - trade agreements, customs regimes to mitigate or suspend costs, Authorised Economic Operator status, and customs declarations.
  • VAT implications - loss of simplifications, cash flow, and registration requirements.
  • Corporate Tax and Social Security considerations.

Find our more about the ever changing landscape.

The impact of Brexit

Belgium Tax Dbriefs

28 February 2019

As things currently stand, the UK will leave the European Union on 29 March 2019 at midnight. The definitive outcome remains uncertain.

What is certain is that all companies, from multinationals to small businesses, need to prepare without delay and develop a readiness plan for the different possible scenarios.

  • Which parts, raw materials and services do you currently purchase in the United Kingdom? Where does your supplier purchase its goods? 
  • Do you know whether you will have to deal with import and export formalities (drafting import documents, requesting the necessary certificates, payment of import duties, classification requirements, etc.) ? 
  • Have you thought about whether you will have to register for VAT purposes in the United Kingdom? 
  • Did you look at your Incoterms and are you aware of the consequences if the United Kingdom leaves the free trade zone? 
  • Are you aware that your EORI-number will no longer be valid in the United Kingdom? 
  • What will be the impact on your current client relationships, agreements, suppliers? 
  • Will your employees in the United Kingdom become more expensive? 

With these and many more practical questions, we will have an answer during our webinar. This way, we want to help you with preparing a plan right now. 

The time is right to prepare your company for Brexit.

Legal Management Consulting: How to design and optimise your Legal Operating Model

Dbriefs Legal

27 February 2019

Host: Karina Mowbray

Presenters: Tom Brunt, Meghann Kelley, and Lester Pereira

Companies face many challenging decisions in designing their Legal Operating Model. What should Legal functions be considering to help them take the right design decisions? We will discuss:

  • What do we mean by an Operating Model?
  • A representation of a typical Legal Operating Model.
  • Diagnosing the Operating Model. 
  • Design consideration 1: Building a service catalogue for an in-house Legal Function.
  • Design consideration 2: In-house v Outsource.

Gain insight into the factors to consider whilst designing your Legal Operating model. The topic should be of interest to General counsels at multinational companies, Heads of Operations for in-house Legal functions, Legal COOs, Legal CFOs, and in-house Legal practitioners.

G20/OECD - Tax Challenges Of The Digitalisation Of The Economy Update

EMEA Tax Dbriefs

26 February 2019

Host: Alison Lobb

Presenters: Zubin Patel, Ignacio Box

The G20/OECD Inclusive Framework on BEPS has released important updates on its work to address the tax challenges of the digitalisation of the economy. The OECD are exploring various proposals, on a without prejudice basis, working towards reaching a consensus-based long-term solution by 2020. Some options extend to the taxation of all multinational businesses, not just those that are highly digitalised. What might this mean for your organisation? Areas under consideration include:

  • Allocation of taxing rights between countries, looking at both nexus and profit allocation rules and, in particular, reward for market/user countries.
  • Inter-related rules to address profit shifting to entities subject to low effective rates of tax.

Find out more about the latest international tax developments.

How far will Indirect Tax digitisation go? Recent developments in Italy & Poland

Belgium Tax Dbriefs

19 February 2019

Presenters: Liesbet Nevelsteen, Krzysztof Wilk and Daniela Rubeo

GTCE, together with local Deloitte specialists, is hosting a series of country-specific webinars on such topics impacting the way we do compliance.

In this particular webinar, we will focus on the developments and challenges with respect SAF-T in Poland and Hungary.

Your value in participating:

  • Get a structured but pragmatic overview of SAF-T requirements in Hungary (recent introduction of real-time reporting) and Poland (longer-established monthly reporting requirement, and on-demand e-Tax Audit datasets);
  • Receive insights in how SAF-T impacts (and will impact) the way companies do VAT compliance.

Key Court Of Justice Of The European Union Decisions Of 2018: Interpreting VAT In Europe

EMEA Tax Dbriefs

15 January 2019

Host: Daniel Lyons

Presenters: Anbreen Khan, Pascal Schrijver

A number of significant VAT cases were decided by the CJEU in 2018. 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:

  • Cases on input tax recovery on corporate transactions.
  • Volkswagen Financial Services on VAT and hire purchase transactions.
  • DPAS on the VAT treatment of payment handling.
  • MEO on the VAT treatment of early termination payments.
  • A look ahead at upcoming cases.

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

The new single permit scheme | streamlining high-skilled immigration towards Belgium

Belgium Tax Dbriefs

15 January 2019

Presenters: Matthias Lommers and Joke Braam 

On 1 January 2019, the Single Permit immigration scheme enters into force. 

In this webinar, we will focus on the changes this Single Permit scheme will bring and how the new immigration process and rules will impact high-skilled immigration towards Belgium. 

Your value in participating:

• Get an update and overview of the Single Permit legislation; 

• Become familiar with the impact of the new rules on your mobile employees and your mobility management process;

• Get tips and tricks on streamlining your immigration processes. 

Brexit – Tax Readiness

EMEA Tax Dbriefs

11 January 2019

Host: Amanda Tickel

Presenters: Alexander Linn, Johan Hollebeek, Barney Horn

The publication of the Withdrawal Agreement and political declaration on the future relationship between the UK and the EU marks a positive development in negotiations. However, uncertainty remains, and businesses need to be ready to adapt to the outcome, including managing the tax implications. What are the latest developments and key tax impacts from both a UK and EU perspective? We’ll discuss:

  • Customs duty implications: impact on trade agreements, use of customs regimes to mitigate or suspend additional duty costs, applying for Authorised Economic Operator status, and managing submission of customs declarations.
  • VAT implications, including loss of simplifications, cash flow and registration requirements.
  • Corporate Tax and Social Security considerations arising when EU Directives no longer apply.

Find out what this means for your business.

Pan-European VAT Update - Q1 2019

Belgium Tax Dbriefs

11 January 2019

Presenters: Olivier Hody, Bruno Roelands, Donato Raponi, 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 an update on the changes expected in 2019 in Europe. 

Final settlement agreements between employer and employee: A comparative study

Dbriefs Legal

5 December 2018

Host: Florence Theodose

Presenters: Marta Fernandez-Blanco, Jolin Song, Florence Theodose, and Pedro Breyner Ulrich

Final settlement agreements are appropriate in the employment relationship to minimize the risk of a claim from the employee. Each settlement agreement is unique because the circumstances of each case are different, and different jurisdictions have different limitations, groundings, and enforceability. This webcast will provide a comparative study among China, France, Portugal, and Spain. In particular, we'll discuss:

  • Definition of the settlement agreement and main difference with the mutual termination agreement.
  • Practical impacts on the settlement agreement on the employer-employee relationship.
  • Conditions for the settlement agreement to be valid.
  • Favorable social and tax treatment of the settlement indemnity paid to the ex-employee.

Learn more from Deloitte's employment law specialists to get a deeper understanding of how different legal framework works on final settlement agreements.

Taxation Of The Digitalised Economy

EMEA Tax Dbriefs

5 December 2018

Host: Alison Lobb

Presenters: Zubin Patel, Luca Bosco, Jose Ignacio Box Garcia

The OECD is continuing to work on recommendations to deal with the tax challenges arising from digitalisation. At the same time the EU is considering an interim measure to tax certain digital businesses via a 3% digital services tax that would apply to specific revenues. Discussions are continuing in the EU but in the meantime the UK, Spain and Italy have published proposals for their own digital services taxes and each proposal is different. What might this mean for your organisation? We’ll discuss:

  • An overview of the UK, Spanish and Italian proposals.
  • The impact on digital businesses.

Find out more about the changing landscape.

SAF-T: How Do Hungary & Poland Compare In Tackling VAT Data?

Belgium Tax Dbriefs

28 November 2018

Presenters: Liesbet Nevelsteen, Krzysztof Wilk, Ewelina Safiejko and Forottya Fabian

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.

Financial Services - Preparing To Manage Stamp Duties And Financial Transaction Taxes Post-Brexit

EMEA Tax Dbriefs

21 November 2018

Host: Ben Mudd

Presenters: Martin Walker, Jonathan Ginnelly, Viviane Carpentier, Mauro Lagnese

While many capital markets transactions involving UK financial institutions are likely to benefit from exemptions from stamp duties and financial transaction taxes (FTTs), can these exemptions be replicated with respect to transactions booked on EU entities? Join us as we explore how to benefit from available exemptions and reliefs, including the pitfalls to avoid. We’ll discuss:

  • How to obtain exemptions from UK and Irish stamp duty and French and Italian FTTs on transactions booked on new EU booking vehicles.
  • Whether establishing an EU booking vehicle and/or a back to back booking model adversely impacts current exemptions for the UK booking vehicle and how these risks can be mitigated.
  • Tax insights from the UK, Ireland, France and Italy.
  • A stamp/transaction tax compliance checklist post-Brexit.

Learn more about managing stamp duty and FTTs in preparing your post-Brexit operating model.

India GST – Key Points Of Divergence From EU Principles And Emerging Trade Policy

EMEA Tax Dbriefs

21 November 2018

Host: Daniel Lyons

Presenters: Mahesh Jaising, Himanshu Tewari

The GST rules in India have undergone significant change since introduction. Whilst many changes aim to simplify or clarify the intended application of the rules, there are more substantive changes. There are also significant forces shaping India’s trade policy. How can you make informed decisions, mitigate GST risk, and manage the changing landscape of customs and global trade compliance? We’ll discuss:

  • Key GST changes, especially resulting from inconsistency in interpretation and application, divergence from established EU practice, and the absence of guidance.
  • Managing GST credits, given state-specific GST laws for companies with multi-state operations.
  • Key GST alternate dispute remedies.
  • Tariff rate volatility and its impact on business.
  • Trade facilitation and AEO certification.
  • The impact of the Wassenaar Agreement and India’s export control (SCOMET).

Find out the key things you should consider and plan for to maximise opportunity and reduce cost.

A Practical Overview Of The Impact Of ATAD I

EMEA Tax Dbriefs

13 November 2018

Host: Aart Nolten

Presenters: Louise Kelly, Bernard David

The EU Anti-Tax Avoidance Directive (ATAD) requires member states to introduce a number of domestic anti- abuse provisions including rules on interest restriction and Controlled Foreign Companies (CFCs) which will generally need to be implemented into domestic law by 1 January 2019. 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 observations in terms of implementation of ATAD I and some outlook on the implementation of ATAD II.
  • A review of the choices that jurisdictions have made where ATAD I provides options and a discussion of the rationale for some of these choices from the perspective of Deloitte country specialists.

Keep up to date with these important issues.

BEPS Actions 8-10: Transfer Pricing Considerations For Captive Insurance Entities

EMEA Tax Dbriefs

31 October 2018

Host: Stephen Weston

Presenters: Sebastian Ma’ilei, Oliver Busch

The OECD released a non-consensus discussion draft on transfer pricing for financial transactions in July and responses were submitted in September. We discussed the key aspects in our webcast of 4 September with a view to a more detailed discussion on the transfer pricing considerations for captive insurance entities this month. What might these changes mean for your organisation? We’ll discuss:

  • The future for captives – the scope of the paper and alignment with regulatory approaches.
  • How captives work in practice and the key transfer pricing considerations, including characterisation and pricing.
  • European case law developments in this area.
  • Discussion of appropriate transfer pricing methodologies.

Understand the potential impact further.

The OECD/G20 BEPS Multilateral Instrument Takes Effect From 2019

EMEA Tax Dbriefs

24 October 2018

Host: Alison Lobb

Presenters: Aart Nolten, Kate Ramm

The multilateral instrument (MLI) has been signed by 84 jurisdictions to integrate the tax treaty measures of the OECD/G20 BEPS project into more than 1400 existing bilateral tax treaties. The MLI will enter into effect for the first tax treaties in January 2019. What could this mean for your organisation’s cross-border arrangements? We’ll discuss:

  • The latest position in terms of signatories to, and ratification of, the MLI.
  • Countries’ choices in respect of measures to prevent treaty abuse.
  • Options for dealing with the definition of a permanent establishment.
  • Options for dispute resolution mechanisms, including binding arbitration.

Understand what the potential impact is for your business.

US Tax Reform – Post Legislation Developments And A Look At Further Tax Policy

EMEA Tax Dbriefs

16 October 2018

Host: Jeff Wehner

Presenters: Marek Krawczyk, Jeff Kummer

After nearly a year since the US tax reform movement really took off, there have been many developments. Notices and regulation have been issued, but much uncertainty still exists and taxpayers are having to take positions without much clarity as to the path forward. What should your organisation be aware of? We’ll discuss:

  • Significant developments - transition tax and GILTI regulations, ECI partnership transfers and anti-abuse provisions.
  • Market activity – ETR, BEAT model changes, intercompany financing and new FTC planning.
  • The chances for a second bill (dubbed ‘Tax Reform 2.0’) and what might it contain?

Find out more about what is happening in the market and what may come in 2019.

Brexit – Tax Planning For A ‘No Deal’ Scenario

EMEA Tax Dbriefs

27 September 2018

Host: Nigel Pickard

Presenters: Amanda Tickel, Alex Boersch, Roger Brands

As part of their Brexit planning, the UK Government and EU have published preparations in the event of a ‘no deal’ scenario, specifically, if the UK were to leave the EU with no Transition on 29 March 2019. Even if the EU and UK agree a deal, the impact on business is likely to be substantial. How can organisations across the region plan and prepare for the subsequent tax implications during this period of uncertainty? We’ll discuss:

  • Brexit with a specific focus on the impact to business.
  • EU and UK perspectives.
  • Key business risks including supply chain, people and systems readiness.
  • Tax implications.

Ensure your business is Brexit ready.

Brexit - What Would a No-Deal Mean for VAT Compliance?

Belgium Tax Dbriefs

26 September 2018

Presenters: Barney Horn and 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 and processes is crucial to implement a future-proof compliance strategy allowing to embrace change efficiently. 

Pan-European VAT Update - Q3 2018

Belgium Tax Dbriefs

24 September 2018

Presenters: Olivier Hody, Bruno Roelands, David Elliot, 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. 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 by the end of 2018. 

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

Tax Provisioning: Making Year End Better, Stronger, And Faster

EMEA Tax Dbriefs

19 September 2018

Host: Steph Hurst

Presenters: Kip Linton, Marine Gadonneix

Many organisations are looking to gain more confidence and control over their quarter/year end tax provisioning processes. Tax and finance professionals responsible for these processes are increasingly embracing technological innovations and challenging existing methodologies to improve how they get things done. Navigating the many process improvement options whilst keeping up with changes in tax law and accounting standards continues to be the juggling act for most. What should your organisation do to keep things moving and improving? We’ll discuss:

  • Insights on the latest tools and methodologies.
  • An auditor’s perspective to tax at year end.
  • Accounting standard changes that will likely have a tax impact.

Understand how you can improve your business’ tax provisioning process.

BEPS Actions 8-10: Discussion Draft On The Transfer Pricing Of Financial Transactions

EMEA Tax Dbriefs

4 September 2018

Host: Alison Lobb

Presenters: Georgy Galumov, Stephen Weston, Mohit Malhotra

On 3 July 2018, the OECD released a Discussion Draft on the transfer pricing aspects of financial transactions. The Discussion Draft sets out guidance for businesses and tax authorities on how to determine whether financial transactions between associated enterprises are consistent with the arm’s length principle and the documentation and evidence taxpayers are expected to hold. What does the Discussion Draft cover and what has changed? We'll discuss:

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

Understand what the potential impact is for your business.

Global Trade Management Analytics

Belgium Tax Dbriefs

26 July 2018

Presenters: Dries Bertrand, Maren Mintjens, Niels De Lathouwer 

Global trade has evolved to become one of the most complex and crucial aspects of supply chain management, due to a mix of national security, foreign policy, revenue generation and consumer protection objectives. It is therefore a strategic imperative to use data methodically, through appropriate solutions, to create actionable insights.

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.

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.

Did you find this useful?

Related topics