Look-through approach in the context of the beneficial owner clause applicable to the taxation of dividends – sources of transformation of a dangerous anti-abuse concept into an instrument to protect the interests of the taxpayer and the tax remitter
This article analysis an issue of the effects of a payment of dividends to an entity that cannot be considered as a beneficial owner. Against this background, an analysis of the look-through approach is presented. The axiological and normative justification of this concept is indicated. It is intere...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | Polish |
| Published: |
Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2022-12-01
|
| Series: | Prawo Budżetowe Państwa i Samorządu |
| Subjects: | |
| Online Access: | https://apcz.umk.pl/PBPS/article/view/42448/35503 |
| Summary: | This article analysis an issue of the effects of a payment of dividends to an entity that cannot be considered as a beneficial owner. Against this background, an analysis of the look-through approach is presented. The axiological and normative justification of this concept is indicated. It is interesting that the actual reason for its appearance in the jurisprudence of Polish courts and administrative practice was a draft interpretative act which, incidentally, has never been approved by the Minister of Finance. |
|---|---|
| ISSN: | 2300-9853 2353-7086 |