Withholding tax – a system of rules or traps?

The article refers to the concept of beneficial owner in international tax law. In particular, the understanding ofthis concept in the OECD Model Convention on Income and Wealth Tax was indicated, referring to the evolutionof this institution. The Polish legislator decided to introduce the definition of the beneficial owner clause into thesubstantive tax law, which was reflected, inter alia, in the Corporate Income Tax Act. At the same time, an explanationof how the Polish definition of beneficial owner should be interpreted was prepared in the form of a draftexplanation. The article indicates that the Polish understanding of the commented clause gives it an anti-abusivesense, which does not follow from international law, also the jurisprudence of the Court of Justice of the EuropeanUnion and the Polish Constitutional Tribunal.