Determining the Beneficial Owner of Dividend Income Compared to Other Items of Income in International Taxation: nihil sub sōle novum¹

Article Category: Article

Published Online: May 19, 2025

Page range: 44 - 71

Received: Nov 19, 2023

Accepted: Apr 22, 2024

DOI: https://doi.org/10.2478/ntaxj-2024-0004

Keywords

Dividend Income, Beneficial Owner, International Taxation, Withholding Tax, Tax Policy, Tax Certainty

© 2024 Błażej Kuźniacki, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.