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

Kategoria artykułu: Article

Data publikacji: 19 maj 2025

Zakres stron: 44 - 71

Otrzymano: 19 lis 2023

Przyjęty: 22 kwi 2024

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

Słowa kluczowe

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.