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: | Bogumił Brzeziński, Krzysztof Lasiński-Sulecki, Wojciech Morawski |
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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 |
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