IA Webinar: Navigating the Evolving Withholding Tax Landscape

The withholding tax landscape continues to evolve, driven by heightened scrutiny from tax authorities, ongoing European litigation, and sweeping regulatory reforms such as the EU’s FASTER Directive. This joint webinar with WTax will provide attendees with an overview of current cross-border WHT challenges and opportunities, with a particular focus on how they are affecting UK and EU investment and pension funds. We will aim to deliver both a technical and commercial perspective and provide practical, market-relevant insights that resonate across the investment chain.

What you will learn: 

• Growing Tax Authority Scrutiny and Volatility: Tax authorities globally are increasing their scrutiny, with a growing focus on beneficial ownership, economic substance, and treaty misuse, though interpretations remain inconsistent and continue to shift across jurisdictions. This session will offer practical guidance on how to navigate this evolving landscape.
• EU Law Reclaims – Legal Precedents and Practical Obstacles: Update on key ECJ rulings and national litigation trends, highlighting reclaim opportunities and emerging claim angles for investment funds and pensions.
• FASTER Directive – The Opportunity and the Operational Risk for Cross-Border Investors: An overview of the FASTER Directive’s potential to streamline withholding tax relief across the EU, alongside the operational challenges posed by divergent national implementation, discretionary exclusions, and the practical impact on funds.
• Industry Perspective: Market insights into how firms are responding commercially, including interest in outsourcing complex reclaims and investing in technology for tax documentation and compliance.