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

PwC's Tax Bites Podcast

PwC Belgium

Legal, Business, Workforce, Bites, Tax

5.0 • 1 Ratings

🗓️ 19 February 2026

⏱️ 32 minutes

🔗️ Recording | iTunes | RSS

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Summary

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 condui...

Transcript

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0:00.0	Hello everyone. My name is Peter and I welcome you to the TaxBite podcast that we are going to record today.
0:11.0	This podcast will deal about navigating tax controversy.
0:16.4	Now, we see gradually more and more questions coming from various companies on tax controversy,
0:25.8	the direction of discussions with the tax authorities, focus of tax audits.
0:30.5	And we already recorded a first podcast on the amended penalty regime and statute of limitation periods in Belgium.
0:39.9	And we saw there's very positive reactions to that.
0:42.1	So together with Veronique de Brabant, who is one of the speakers here today
0:47.3	and who is actually leading our tax controversy and dispute resolution team in PWC Legal, we thought it would be a good idea
0:56.5	to record a series of podcasts all around the topics of audits and controversy.
1:03.6	And for this podcast today, we're going to dive into the world of tax debates in relation
1:10.2	to international and cross-border financing
1:12.9	and dividend flows.
1:14.1	An important topic we see coming back all the time.
1:18.1	We see a growing number of disputes in this area.
1:22.5	And therefore, I also wanted to invite Tim Peters to this podcast.
1:26.2	Tim is actually leading our direct tax
1:29.7	compliance team and day to day confronted with all these practical discussions with the
1:38.5	authorities on withholding taxes and so on. So I think we have a great audience here for this for this first or this next
1:46.9	episode in our podcast series on tax audits and controversy. Maybe let's kick it off, right?
1:54.1	So Veronique, my first question is actually for you. And I wanted to start a little bit from
1:59.2	the origin of the current discussions with the authorities.
2:03.3	What is it about?
	...

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