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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Huvudupphovsman: Oskar Winnicki
Materialtyp: Artikel
Språk:engelska
Publicerad: Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika 2024-03-01
Serie:Prawo Budżetowe Państwa i Samorządu
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Länkar:https://apcz.umk.pl/PBPS/article/view/51491/40961
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