BOOK-KEEPING AND DIVIDENDS TAX FISCALITY
Dividends represent a distribution in cash or in kind, made by a legal person to a participating in legal person as a result of ownership equity in that person. The incidence of taxation on dividend policy involves targeting the optimal dividend policy, subject to ongoing changes and effect of custo...
| Main Authors: | , |
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| Formato: | Artigo |
| Idioma: | English |
| Publicado em: |
University of Petrosani
2010-01-01
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| Colecção: | Annals of the University of Petrosani: Economics |
| Assuntos: | |
| Acesso em linha: | http://www.upet.ro/anale/economie/pdf/20100107.pdf |