The importance of data readiness for tax audits. How data is used by VAT Authorities

In this episode, Pieter welcomes guests Véronique De Brabanter and Tim Pieters to explore the growing scrutiny surrounding cross‑border financing, dividends, and interest flows. They discuss how landmark Danish CJEU cases reshaped the interpretation of EU directives, emphasizing the importance of genuine economic substance and the “beneficial owner” concept. The conversation highlights why Belgian tax authorities are increasingly focused on withholding tax exemptions, the risks tied to conduit structures, and the surge in related audits across Europe. Through practical insights, the episode sheds light on evolving anti‑abuse approaches and what companies must consider to remain compliant.Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites