This article focuses on the rulings of the EU Court of Justice in the Société Générale, PMT and Brisal cases, concluding that a tax burden analysis between non-residents and comparable residents should take into account a broad scope of directly linked expenses as defined by the national courts, based on the expenses that are deductible for residents. A direct deduction of expenses from the withholding tax base would be in breach of the autonomy of Member States in tax matters.