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Determining the Beneficial Owner of Dividend Income Compared to Other Items of Income in International Taxation: nihil sub sōle novum1 Cover

Determining the Beneficial Owner of Dividend Income Compared to Other Items of Income in International Taxation: nihil sub sōle novum1

Nordic Tax Journal
Volume 2024 (2024): Issue s1 (December 2024)
By:   
Open Access
|May 2025
Articles in this issue
DOI: https://doi.org/10.2478/ntaxj-2024-0004 | Journal eISSN: 2246-1809
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Language: English
Page range: 44 - 71
Submitted on: Nov 19, 2023
Accepted on: Apr 22, 2024
Published on: May 19, 2025
Published by: DJØF Publishing, Nordic Tax Research Council
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
Dividend Income,
Beneficial Owner,
International Taxation,
Withholding Tax,
Tax Policy,
Tax Certainty
Related subjects:
Business and economics,
Business management,
Business law,
Political economics,
Public finance and fiscal theory,
Law,
History, philosophy and sociology of law,
Public law,
Tax and accounting law

© 2025 Błażej Kuźniacki, published by DJØF Publishing, Nordic Tax Research Council
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Volume 2024 (2024): Issue s1 (December 2024)
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