Series of webinars on Tax Disputes on beneficial ownership, economic substance and the principal purpose test

Discover our new series of webinars addressing the current trends on tax controversy and dispute resolution around beneficial ownership, economic substance and the principal purpose test.

We are seeing a significantly increased level of challenge from Tax Authorities globally in the areas of Economic Substance (‘ES’) and Beneficial ownership (‘BO’) in the context of cross-border withholding and non-resident capital gains taxes. This challenge arises from increased international transparency, an increase in joint audits, exchange of information between tax authorities and recent international case law. In addition, Tax Authorities have started applying general anti-abuse concepts and it is likely that challenges around the Principal Purpose Test (‘PPT’) will emerge soon too.

Our webinar series aims to provide a comprehensive overview of the latest developments and challenges in beneficial ownership, economic substance and principal purpose test.

The series will cover the following key areas:

Current Activity and Trends: An exploration of the ongoing activity and the emerging trends we are observing globally with the focus on Private Market Funds and Multinational Enterprises.

Technical guidance: Technical guidance providing the presentation of the current developments in domestic and tax treaty law and jurisprudence.

Territorial Insights: Insightful analysis of specific territories, highlighting how different regions are addressing these challenges and what measures can be taken to manage them effectively.

Request an invitation should you be interested in joining us!

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Date, Schedule & Location

We have planned a series of sessions led by our tax controversy and dispute resolution team with colleagues from across the PwC network to ensure a thorough understanding of the subject matter. The schedule is as follows:

Following a summary of the European and international law in this area we will focus on the impact of a number of recent European cases and what these may mean for businesses in other European Union countries. We will then specifically focus on how the tax authorities are approaching these issues with taxpayers in Poland, Italy, The Netherlands and France and how these challenges were resolved.

Date: 11 March 2025
Time: 15:00 CEST

After a brief refresher on the legal position, this webcast will focus on the impact of the challenges and enquiries made by the tax authorities in Germany, Spain, Belgium, Switzerland, the UK and Ireland and how the matters were resolved. We will also discuss what proactive steps you can take in order to be ready for any enquiries or challenges by tax authorities.

Date: 13 May 2025
Time: 16:00 CEST

We will start with a brief update on the legal position and a brief summary of the developments in this area in EMEA, and then our focus and outline the challenges across the Asia-Pacific region and the Americas and how the impact on clients operating in this region.

Date & Time: More information to come soon!

Request an invitation should you be interested in joining us!

Join us

Contact us

Begga Sigurdardottir

Tax Partner, Tax Controversy & Dispute Resolution Leader, PwC Luxembourg

Tel: +352 62133 31 94

Giovanni Bracco

Global Co-Leader Tax Controversy & Dispute Resolution, PwC United Kingdom

Tel: +44 (0)7764 235336

Carlo Romano

Tax Partner, EMEA Tax Controversy & Dispute Resolution Leader, PwC Italy

Andrzej Zubik

Partner, PwC Poland

Tel: +48 502 184 689

Danielle Cunniffe

Partner, PwC Ireland (Republic of)

Christian Vegara

Socio, PwC Tax & Legal

Sanne Janssen

Tax Partner, PwC Netherlands

Tel: +31 (0)63 017 69 95

Catherine Cassan

Avocat, Associée, PwC Société d'Avocats

Tel: +33 6 20 74 20 24

Blazej Kuzniacki

Senior Manager, PwC Netherlands

Tel: +31 (0)63 875 70 51

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