Problemy opodatkowania dywidend
The issues of taxation of dividends

Summary/Abstract: A dividend for shareholders directly affects the financial situation of an enterprise. At the same time it entails a necessity of solving tax issues related to remuneration for shareholders. Part of these issues were not defined in legal regulations in an unequivocal manner. The paper presents issues related to a dividend. The issues often give rise to doubts and disputes with the Internal Revenue Service.

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