More about the tag: 2025

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No obligation to verify the status of the beneficial owner in the dividend exemption – judgment of the Supreme Administrative Court of Poland (NSA)

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Date10 Jan 2025
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In recent years, payers in Poland have faced numerous disputes with tax authorities regarding the right to preferential withholding tax (WHT) rates, including the obligation to verify the beneficial owner (BO) status of entities receiving dividends. This issue remains one of the most contentious areas within Polish withholding tax regulations....
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