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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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2024-03-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
| Subjects: | |
| Online Access: | https://apcz.umk.pl/PBPS/article/view/51491/40961 |
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