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...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Artikel |
| Sprache: | Englisch |
| Veröffentlicht: |
Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2024-03-01
|
| Schriftenreihe: | Prawo Budżetowe Państwa i Samorządu |
| Schlagworte: | |
| Online-Zugang: | https://apcz.umk.pl/PBPS/article/view/51491/40961 |
| Tags: |
Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
|
Schreiben Sie den ersten Kommentar!