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

Catégorie d'article: Article

Publié en ligne: 19 mai 2025

Pages: 44 - 71

Reçu: 19 nov. 2023

Accepté: 22 avr. 2024

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

Mots clés

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.