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

Artikel-Kategorie: Article

Online veröffentlicht: 19. Mai 2025

Seitenbereich: 44 - 71

Eingereicht: 19. Nov. 2023

Akzeptiert: 22. Apr. 2024

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

Schlüsselwörter

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.