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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...

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Autori principali: MARIN CIUMAG, ANCA CIUMAG
Natura: Artigo
Lingua:Inglês
Pubblicazione: University of Petrosani 2010-01-01
Serie:Annals of the University of Petrosani: Economics
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Accesso online:http://www.upet.ro/anale/economie/pdf/20100107.pdf
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