current issue
Monitor Podatkowy
no. 1/2026
Single taxation in the chain of entities, look-through approach and beneficial owner - an „indivisible” whole under the dividend WHT exemption in article 22, section 4 of the Corporate Income Tax Act
DOI: 10.32027/MOPOD.26.1.3
Autor jest doktorem nauk prawnych. Posiada uprawnienia radcy prawnego i doradcy podatkowego. Członkiem Rady ds. Przeciwdziałania Unikaniu Opodatkowania. Publikacja jest efektem stażu naukowego realizowanego w Centrum Dokumentacji i Studiów Podatkowych Wydziału Prawa i Administracji Uniwersytetu Łódzkiego
Abstract
The substantive conditions for applying the withholding tax exemption to dividends paid to foreign shareholders are regulated in Article 22, Section 4 of the Corporate Income Tax Act. Two key conditions that must be met by the entity receiving the dividend are: lack of exemption from taxation on all income and being the beneficial owner of the dividend. This publication attempts to reconstruct the proper scope of interdependence between these two conditions, taking into account the application of the so-called transparency clause (look-through approach).
Keywords
Beneficial owner withholding tax conduit company look through approach effective taxation
