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PwC's Tax Bites Podcast

Pillar One, Amount A of the Two-Pillar project: the next steps.

PwC's Tax Bites Podcast

PwC Belgium

Legal, Business, Workforce, Bites, Tax

5.01 Ratings

🗓️ 2 November 2023

⏱️ 33 minutes

🧾️ Download transcript

Summary

In this episode of the Tax Bites Series, following the publication of the draft Multilateral Convention on Amount A and related documents on 11 October 2023, the speakers give an overview of the current state of play of Amount A. They discuss how Amount A may impact your organization and how to prepare for it and conclude with some key-takeaways. Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites

Transcript

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0:00.0

Hello everyone. My name is Peter and I welcome you in the podcast edition of the tax bytes.

0:06.0

Today we will talk about amount A and I have a number of real good experts to talk about that in my virtual recording studio.

0:18.0

First of all, Stefan. Stefan is well known for the audience.

0:21.6

He's a frequent speaker here and senior counselling in our team,

0:25.6

former part of the Belgian Tax Administration and spent several years at the OECD.

0:30.6

So welcome, Stefan.

0:31.6

And next to Stefan, we have Jill.

0:33.6

Jill is director in our trans-pricing team and has a dedicated focus on business transformations.

0:39.3

And last but not least, of course, we have Isabel.

0:42.3

I don't think Isabel needs much of an introduction here for the audience, but for those who do not know her,

0:47.3

as well as a trans-pricing partner here in our team.

0:49.3

She's been assisting multinationals in all kinds of transp pricing matters for almost 30 years and is closely

0:56.2

monitoring of course all the developments in the OECD, Pillar 1, amount A and B amongst others.

1:02.2

So with this great audience, I think, and these great speakers, we can talk about amount A.

1:07.9

First of all, maybe Stefan, let's introduce a little bit of topic for the audience.

1:13.8

We're going to talk about amount A, the papers that have been published very recently by

1:20.4

the OCD on the 11th of October. And we're going to dive a bit into what's in the papers,

1:26.2

what does it mean, and what are the insights that we can gather from the webcast that the OECD has held on 26th of October.

1:34.0

So, Stefan, floor is yours.

1:37.5

Thank you, Peter, and good day to all of you.

1:40.0

Indeed, Peter, on the 11th of October, a series of documents was actually published by the OECD.

1:47.0

Four documents, the actual multilateral convention itself, which covers the different aspects of amount A,

...

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