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

Categoría del artículo: Article

Publicado en línea: 19 may 2025

Páginas: 44 - 71

Recibido: 19 nov 2023

Aceptado: 22 abr 2024

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

Palabras clave

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.