Holding companies as beneficial owners and intermediaries of dividends

Many issues in an application of a tax regulation concerning a withhold tax appeared with an entry into force of an amendment to the Corporate Income Tax Act from 2019. Legal definition of a beneficial owner has generated numerous problems in applying tax exemption by holding companies, due to dispu...

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書誌詳細

出版年:	Prawo Budżetowe Państwa i Samorządu
第一著者:	Oskar Winnicki
フォーマット:	論文
言語:	英語
出版事項:	Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika 2024-03-01
主題:	holding company withholding tax beneficial owner look through approach
オンライン･アクセス:	https://apcz.umk.pl/PBPS/article/view/51491/40961