Cross-Border Withholding Taxes: Managing Treaty Relief and Double Taxation

Withholding taxes can erode returns and create double taxation when documentation, treaty positions, or payment characterisation is wrong. This session provides a playbook: identify WHT exposures, determine rates, secure treaty relief, and manage refund processes. We’ll compare relief-at-source vs reclaim models, highlight common failure points (beneficial ownership, anti-abuse tests, timing, and forms), and show how to build controls across payables and investor distributions for funds and corporates.

This webinar provides one-hour of CPD and offers insights and updates from a leading industry-expert speaker. 

Delegates places are interchangeable with colleagues from the same organisation.

Content

• Identifying WHT exposures by payment type

• Treaty relief, forms, and process design

• Beneficial ownership and anti-abuse considerations

• Reclaims, timelines, and evidence requirements

• Operational controls for scalable compliance

Presenter

Alina Macovei Partner at PwC Luxembourg

Alina Macovei is an International Tax Partner working for PwC Luxemburg. She specialises in inbound and outbound tax planning with focus on US multinationals and private equity firms. She leads the Luxembourg branch of PwC’s EU Direct Tax Group and is a member of PwC’s State Aid Working Group.