PwC's Tax Bites Podcast

On 24 September, the Belgian Constitutional Court confirmed that the legal challenge against Belgium’s Pillar Two UTPR can continue, despite the publication of the OECD Side-by-Side Package and the European Commission’s notice concerning it. In this podcast, Jean-Philippe Van West discusses the Court’s decision, the implications for Belgian subsidiaries of multinational groups, the next steps before the Court of Justice of the European Union, and what businesses should do in the meantim...

CBAM is no longer just a border compliance topic it is becoming a real transfer pricing issue for multinational groups. As carbon costs enter cross-border value chains, companies need to ask where those costs should land, i.e., with the importer, the principal, the manufacturer, or another group entity. In this episode, Helena Caluwé, Pieter Dere and Joris Reijnierse explore: How CBAM affects function and risk analysis, intercompany pricing, benchmarking, year-end adjustments and...

Most companies treat CBAM as a cost to absorb. The smarter ones treat it as a pricing decision - and turn it into a competitive advantage. But there's no single right answer. Your move depends on two things: your carbon-cost position versus competitors, and your customers' willingness to pay. In this episode, Pieter Deré, Helena Caluwé and Romain Matriche break it down across three questions: ✅ WHICH strategy? The 4 pricing responses to CBAM - selective pass-through, low-car...

This podcast highlights the main topics discussed and insights gained during PwC’s International Tax Webinar of 1 July 2026, which focused on a number of important recent developments in the area of European and international tax law and transfer pricing. This episode of the podcast first provides an update on the state of play regarding Pillar Two compliance, where efforts continue despite the filing deadline of 30 June. Subsequently, a short update is provided on the Tax Omnibus...

As announced in episode 58, we’re launching a series of podcasts on tax audits. In this episode Pieter invited Stefaan Dewachter, Gill Van Damme and Véronique De Brabanter to talk about practical data readiness for tax audits, particularly in the Belgian jurisdiction but applicable globally. They will provideguidelines to CFOs, tax directors, and controllers on how to prepare their bookkeeping and data environments to be audit-ready, emphasizing traceability, consistency, and governance. ...