ACCOUNTING AND TAX TREATMENT OF DIVIDENDS- TYPE GAINS

The remuneration of the owners of the entity for the capital invested by them is of particular concern for the management of the company. It must be taken into consideration on one hand to serve the interest of the owners consisting in the gain of a part of the obtained profit in a short period of t...

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Bibliographic Details
Main Authors: Cristian Drăgan, Magdalena Mihai
Format: Article
Language:English
Published: Universitatea din Craiova 2022-12-01
Series:Annals of the University of Craiova: Economic Sciences Series
Subjects:
Online Access:http://feaa.ucv.ro/annals/v2_2022/006.pdf