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| Published in: | Nordic Tax Journal |
|---|---|
| Format: | Online Article RSS Article |
| Published: |
2025
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| Subjects: | |
| Tags: |
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| _version_ | 1868553683363430401 |
|---|---|
| collection | WordPress RSS FRELIP Feed Integration |
| container_title | Nordic Tax Journal |
| description | |
| discipline_display | Banking and Finance |
| discipline_facet | Banking and Finance |
| format | Online Article RSS Article |
| genre | Journal Article |
| id | rss_article:82992 |
| institution | FRELIP |
| journal_source_facet | Nordic Tax Journal |
| last_indexed | 2026-06-20T21:40:56.151Z |
| publishDate | 2025 |
| publishDateSort | 2025 |
| record_format | rss_article |
| spellingShingle | Determining the Beneficial Owner of Dividend Income Compared to Other Items of Income in International Taxation: nihil sub sōle novum1 Banking and Finance General Banking and Finance |
| sub_discipline_display | General |
| sub_discipline_facet | General |
| subject_display | Banking and Finance General Banking and Finance |
| subject_facet | Banking and Finance General Banking and Finance |
| title | Determining the Beneficial Owner of Dividend Income Compared to Other Items of Income in International Taxation: nihil sub sōle novum1 |
| title_alt | Determinación del Beneficiario Efectivo de los Ingresos por Dividendos en Comparación con Otras Partidas de Ingresos en la Fiscalidad Internacional: nihil sub sōle novum1 Détermination du bénéficiaire effectif des revenus de dividendes par rapport à d'autres éléments de revenu en fiscalité internationale : nihil sub sōle novum1 Determinando o Beneficiário Efetivo de Renda de Dividendos em Comparação com Outros Itens de Renda na Tributação Internacional: nihil sub sōle novum1 |
| title_auth | Determining the Beneficial Owner of Dividend Income Compared to Other Items of Income in International Taxation: nihil sub sōle novum1 |
| title_es_txt | Determinación del Beneficiario Efectivo de los Ingresos por Dividendos en Comparación con Otras Partidas de Ingresos en la Fiscalidad Internacional: nihil sub sōle novum1 |
| title_fr_txt | Détermination du bénéficiaire effectif des revenus de dividendes par rapport à d'autres éléments de revenu en fiscalité internationale : nihil sub sōle novum1 |
| title_full | Determining the Beneficial Owner of Dividend Income Compared to Other Items of Income in International Taxation: nihil sub sōle novum1 |
| title_fullStr | Determining the Beneficial Owner of Dividend Income Compared to Other Items of Income in International Taxation: nihil sub sōle novum1 |
| title_full_unstemmed | Determining the Beneficial Owner of Dividend Income Compared to Other Items of Income in International Taxation: nihil sub sōle novum1 |
| title_pt_txt | Determinando o Beneficiário Efetivo de Renda de Dividendos em Comparação com Outros Itens de Renda na Tributação Internacional: nihil sub sōle novum1 |
| title_short | Determining the Beneficial Owner of Dividend Income Compared to Other Items of Income in International Taxation: nihil sub sōle novum1 |
| title_sort | determining the beneficial owner of dividend income compared to other items of income in international taxation: nihil sub sōle novum1 |
| topic | Banking and Finance General Banking and Finance |
| url | https://sciendo.com/article/10.2478/ntaxj-2024-0004 |