EMEA Dbriefs Tax - Webcasts on demand

Aired 5 Dec 24 |  As global e-invoicing regulations continue to appear and vie for priority, businesses face the challenge of responding quickly, while trying to maintain their longer term strategic ambitions. Our Deloitte panel of European experts will explore the latest trends, challenges, and opportunities presented by e-invoicing. What your organisation should be thinking about in order to navigate these mandates successfully?

Aired 3 Dec 24 | Pillar 2 has been in force in various jurisdictions since the start of 2024 and is now being seen in many M&A transactions. Certain aspects of Pillar 2 are very different from typical tax regimes and this can cause particular difficulties when buying or selling companies. Our presenters will draw on practical experience to give insights into how Pillar 2 differs from other taxes in the M&A context, presenting a simple M&A case study and stepping through the key thought processes in navigating the Pillar 2 issues. Do you engage in M&A transactions where the Target or counterparty is within the scope of Pillar 2?

Aired 28 Nov 24 | Whether it’s with baby steps or one big bang, businesses are digitalising their supply chains. The accelerated adoption we saw during the pandemic has never eased up, driven further by global upheaval, M&A activity, a push for lower cost and business’ sustainability goals. The Cloud, data analytics, automation and AI – and more recently Generative AI (GenAI) – are among technologies creating new value opportunities across all industries, and the whole supply chain. But what does your team need to consider?

Aired 27 Nov 24 | Our latest Global Human Capital Trends survey showed that a majority of workers are seriously considering quitting for a job that better supports well-being. Not only are Reward leaders facing increased pressure to provide employee benefits that support and align with wider corporate strategy and philosophy (including DEI & ESG objectives), they’re also facing the new reality that employee retention can hang on having flexible and inclusive benefits that support physical, emotional and financial wellbeing. As cost pressures remain an issue, having a clear strategy is key. What steps can your organisation take to maximise return on investment whilst minimising cost?

Aired 13 Nov 24 | Increasingly the European Commission is leveraging EU trading power and the EU customs border to enforce its sustainability agenda. Tax and Trade teams will have a key role to play in managing compliance with two recent regulations: the EU Deforestation-Free Regulation (EUDR) and the Carbon Border Adjustment Mechanism (CBAM). How may this affect your organisation? 

Aired 12 Nov 24 | Changes to UK business taxation (including corporate tax, VAT, payroll taxes and other taxes and duties) are frequent and often complex. In addition, guidance on technical matters and the approach taken by HMRC and the UK courts evolve. What does your organisation need to know to keep up to speed with the latest developments?

Aired 5 Nov 24 | With the push to net zero and a broader focus on sustainability considerations, regulators are looking for businesses to report more on the actions they are taking and their outcomes. A significant example of this is the EU’s Corporate Sustainability Directive (CSRD) and the related EU Taxonomy. As businesses develop their response to this and similar legislation (and wider stakeholder expectations), they will need to consider if and how tax should be reflected. This could be talking about the climate-related taxes, e.g. CBAM, and incentives, e.g. relief for R&D expenditure, and, if appropriate, more broadly around tax governance and tax contribution. What should your organisation be thinking about?

Aired 31 Oct 24 | The Chancellor of the Exchequer Rachel Reeves will present her first Budget on Wednesday 30 October 2024 following the summer's general election which saw the Labour party win a landslide majority of 411 seats. The Budget will bring into life the new Labour government’s key manifesto pledges. There will also be an update from the Office for Budget Responsibility on the latest state of the country’s finances. How might the event affect you?

Aired 10 Oct 24 | With the US election only a few weeks away, business leaders are wondering what policies might be enacted in the corporate tax space. Our presenters will compare the tax policy platforms of the two leading candidates for President specifically and of the Democrats and Republicans in general and examine what kinds of tax legislative changes may be on the horizon for US multinationals with subsidiaries in EMEA. This discussion will be particularly relevant for EMEA-based tax professionals, providing a general introduction to US tax policy including the formal and procedural aspects of the election and legislative processes and how those influence how tax policy is made, comparing the tax policy platforms of Vice President Harris and former President Trump relevant for multinationals and providing insights in how multinational organisations are preparing given so much uncertainty. How may the election outcomes affect your organisation?

Aired 3 Oct 24 | On 10 September His Majesty’s Revenue & Customs (HMRC) published extensive new transfer pricing guidance as part of the Guidelines for Compliance (GfC) initiative. GfCs offer HMRC’s view on risk areas and include best practice examples to follow. The guidance is a significant development for any UK businesses which fall within the scope of UK transfer pricing rules. What does the guidance cover and what steps might your organisation need to take in response? 

Aired 2 Oct 24 | In the evolving world of employment status, the hotly anticipated judgment from HMRC v Professional Game Match Officials Ltd (PGMOL) has been released and has significant new guidance from the Supreme Court. Following this and other important recent case law updates (including S&L Barnes, Atholl House), how does this affect IR35, employment status and the evolution of the rules through case law? What are the inherent complexity and practical challenges when making status determinations and what key principles may arise from the courts’ judgments? And what could this mean for the use of HMRC’s CEST tool and other status assessment alternatives? 

Aired 26 Sep 24 | Paul Dennis of Deloitte’s Tax Controversy team will be meeting with Nicole Newbury, Director of HMRC’s Large Business department to discuss a range of topics including HMRC's strategy for working with large businesses, BRR+ and channels for resolving long running disputes.

Aired 11 Sep 24 | Changes to UK business taxation (including corporate tax, VAT, payroll taxes and other taxes and duties) are frequent and often complex. In addition, guidance on technical matters and the approach taken by HMRC and the UK courts evolve. What does your organisation need to know to keep up to speed with the latest developments?

Aired 30 Jul 24 | HMRC have announced that employers will have to report and account for income tax and social security on all taxable benefits in kind through the payroll from April 2026. For most employers, this will require a major transformation of current processes with implications for many stakeholders involved in employee benefit provision and reporting. What should your organisation be considering now?

Aired 26 Jul 24 |  The G20/OECD Inclusive Framework continue their work on both the global minimum tax rules (‘Pillar Two’) and the allocation of taxing rights between countries (‘Pillar One’). What does your organisation need to consider now? 

Aired 23 Jul 24 |  With the US election approaching, our presenters will compare the tax policy platforms of Democrats and Republicans and examine what kinds of tax legislative changes may be possible in a divided government this year, as well as looking ahead to tax policy decisions lawmakers will face in 2025. With future tax policy decisions and the political landscape so uncertain, how may the election outcomes affect your organisation? 

Aired 17 Jul 24 | Payroll plays a critical role in today’s global talent landscape and the challenges and opportunities in this business function apply equally across business size and industry. What does your organisation need to consider? 

Aired 9 Jul 24 | Following the UK general election on 4 July, what will the impact be on worker rights? Our panel will reflect on the manifesto promises of the incoming Government and consider the impact and timing of potential changes. How may the election affect your organisation?

Aired 20 Jun 24 | UK Prime Minister Rishi Sunak has called a general election which will take place on 4 July 2024. The parties running for election will soon publish manifestos setting out their policies for what they would do in office. Our panel will discuss the tax policy and trade aspects of the Labour and Conservative manifestos. How may the election affect your organisation?

Aired 19 Jun 24 | The need to reevaluate your global workforce footprint can be triggered by a multitude of factors. Expansion, mergers and acquisitions, supply chain changes or simply growth can create a need to reconsider or evolve structures. What key considerations need to be taken into account when designing and implementing global talent structures and what challenges may arise when managing a global workforce?

Aired 5 Jun 2024 | Changes to UK business taxation (including corporate tax, VAT, payroll taxes and other taxes and duties) are frequent and often complex. In addition, guidance on technical matters and the approach taken by HMRC and the UK courts evolve. What does your organisation need to know to keep up to speed with the latest developments?

Aired 9 May 2024 | With £7.6 billion of relief paid out on R&D claims in 2021/22, HMRC estimate that 24% of SME claims are fraudulent or...

Aired 30 April 2024 | A focus on supply chains is pivotal for adapting to global uncertainties, leveraging technology for efficiency, and...

Aired 27 Mar 24 | The G20/OECD Inclusive Framework has set out a new simplified approach for transfer pricing the returns for routine, low risk distributors under the arm's length principle. The new approach will apply from 1 January 2025 in countries that opt to apply it and all groups (regardless of size) that undertake wholesale
distribution of goods will have to consider the rules. How does this impact your organisation’s transfer pricing strategy? 

Aired 21 Mar 24 | Carve-outs are a hot topic of discussion.  These transactions can generate significant value in both the remaining and separated businesses and are complex from a tax and legal perspective. In this series of Dbriefs we explore key aspects of the transaction lifecycle, with a focus on corporation tax, VAT, employment taxes, and legal matters. This first instalment addresses the main tax and legal considerations when preparing for and executing these transactions - and also highlight some common pitfalls.

Aired 20 Mar 24 | With an increasing push towards net zero, many organisations are embarking on ambitious global decarbonisation plans that span multiple jurisdictions. Incentives are available globally to support decarbonisation, be it from an individual users perspective (e.g. manufacturers) or for energy generation (e.g. offshore wind or hydrogen production). The incentives landscape is complex and evolving rapidly over time. What should your organisation be aware of, and how should they approach these incentives to make the best use of them, to help accelerate their global decarbonisation roadmap?

Aired 18 Mar 24 | On Wednesday 6 March 2024 it was announced that the UK government will be abolishing the tax rules for non-UK domiciled individuals and replacing them with a residence-based regime. The new rules will operate from 6 April 2025, which is after our next UK general election, meaning it is possible the reforms will change before implementation. 

Aired 14 Mar 24 | HMRC have announced that employers will have to process all benefits in kind through the payroll from April 2026. For most employers, this will require a major transformation project with implications for many stakeholders involved in employee benefit provision and reporting. What should your organisation be looking at to prepare for this major change?

Aired 7 Mar 24 | The Chancellor of the Exchequer Jeremy Hunt will present his Spring Budget on Wednesday 6 March 2024 – his fourth fiscal event which may be the last before a general election due sometime in 2024. The Budget will set out the UK government’s vision to grow the economy and tax cutting announcements are expected. There will also be an update from the Office for Budget Responsibility on the latest state of the country’s finances.

Aired 8 Feb 24 | As regulator driven digital invoicing and reporting guidelines change and organisations adapt and shape their behaviours and responses towards these mandates, our panel of experts will explore real-world experiences and the latest trends in the field of digital invoicing and reporting. What should your organisation be thinking about in order to deliver compliance continuity, operational efficiency and navigate the market with a forward-thinking perspective?