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

Categoria dell'articolo: Article

Pubblicato online: 19 mag 2025

Pagine: 44 - 71

Ricevuto: 19 nov 2023

Accettato: 22 apr 2024

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

Parole chiave

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.