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: | , , |
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| Format: | Article |
| Language: | Polish |
| Published: |
Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2022-12-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
| Subjects: | |
| Online Access: | https://apcz.umk.pl/PBPS/article/view/42448/35503 |
| _version_ | 1797775625926213632 |
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| author | Bogumił Brzeziński Krzysztof Lasiński-Sulecki Wojciech Morawski |
| author_facet | Bogumił Brzeziński Krzysztof Lasiński-Sulecki Wojciech Morawski |
| author_sort | Bogumił Brzeziński |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-03-12T22:38:23Z |
| format | Article |
| id | doaj.art-582657cde1c64548a03c773847803578 |
| institution | Directory Open Access Journal |
| issn | 2300-9853 2353-7086 |
| language | Polish |
| last_indexed | 2024-03-12T22:38:23Z |
| publishDate | 2022-12-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
| record_format | Article |
| series | Prawo Budżetowe Państwa i Samorządu |
| spelling | doaj.art-582657cde1c64548a03c7738478035782023-07-21T11:09:20ZpolWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862022-12-01104295310.12775/PBPS.2022.021Look-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 remitterBogumił Brzeziński0https://orcid.org/0000-0003-3923-5627Krzysztof Lasiński-Sulecki1https://orcid.org/0000-0002-8380-8392Wojciech Morawski2https://orcid.org/0000-0002-2396-9434Jagiellonian University in Kraków, PolandNicolaus Copernicus University in Toruń, PolandNicolaus Copernicus University in Toruń, PolandThis 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.https://apcz.umk.pl/PBPS/article/view/42448/35503beneficial ownerlook-through approachtax rulinginterpretative act |
| spellingShingle | Bogumił Brzeziński Krzysztof Lasiński-Sulecki Wojciech Morawski 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 Prawo Budżetowe Państwa i Samorządu beneficial owner look-through approach tax ruling interpretative act |
| title | 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 |
| title_full | 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 |
| title_fullStr | 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 |
| title_full_unstemmed | 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 |
| title_short | 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 |
| title_sort | 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 |
| topic | beneficial owner look-through approach tax ruling interpretative act |
| url | https://apcz.umk.pl/PBPS/article/view/42448/35503 |
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