Episode 1: Beneficial ownership

Managing the withholding tax trap

Since the EU Court of Justice’s landmark decision on beneficial ownership in February 2019, tax authorities across Europe have been substantially gearing up tax audits in this space. European withholding tax exemptions are not available if the beneficial owner of the income is not a qualifying European company.

As withholding tax challenges are often very material, our podcast will share the current legislative state of play, how tax authorities are auditing beneficial ownership and what you as a taxpayer can do to defend your tax positions prior to an audit.


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About the speakers

Evi Geerts  Director International Tax, PwC Belgium

Evi Geerts
Director International Tax, PwC Belgium

Michaël Vangenechten Director Corporate tax and International Tax, PwC Belgium

Michaël Vangenechten
Director International Tax, PwC Belgium

Bram Markey Director - Transfer Pricing and Tax Controversy Management, PwC Belgium

Bram Markey
Director - Transfer Pricing and Tax Controversy Management, PwC Belgium

About the moderator

Pieter Deré  Director Corporate and International Tax, PwC Belgium

Pieter Deré
Director International Tax, PwC Belgium