Dividends – withholding tax – Polish tax authorities trying to introduce “effective taxation” requirement 
Tomasz Napierała 
0 In recent years, disputes regarding withholding tax (WHT) on dividends have focused mainly on the status of beneficial owner, real business activity or the artificiality of holding structures. Currently, however, we are observing another direction of argumentation of the Polish tax authorities. More and more often, the authorities are trying to make the possibility of […]
