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.Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites