Works matching DE "TAXATION of dividends"

Results: 242

Questions and Answers.

Published in:: 2003
Publication type:: Question & Answer

Unionsrechtmäßigkeit der Hinzurechnung von Dividenden aus Auslandsbeteiligungen nach § 8 Nr. 5 GewStG im Erhebungszeitraum 2001.

Published in:

FinanzRundschau, 2022, v. 104, n. 11, p. 577, doi. 10.9785/fr-2022-1041208

By:

Nöcker, G.

Publication type:

Article

Körperschaftsteuer/Gewerbesteuer.

Published in:: FinanzRundschau, 2021, v. 103, n. 19, p. 948, doi. 10.9785/fr-2021-1031907
Publication type:: Article

Neues zu Cum/Cum-Geschäften, strukturierten Wertpapierleihen und wirtschaftlichem Eigentum an Wertpapieren? — Das Urteil des FG Hessen v. 28.1.2020 – 4 K 890/17, EFG 2020, 1160.

Published in:

FinanzRundschau, 2020, v. 102, n. 19, p. 908, doi. 10.9785/fr-2020-1021904

By:

Hörner, Steffen C.;
Schreiner, Carsten

Publication type:

Article

Titelei.

Published in:: 2020
Publication type:: Table of Contents

Körperschaften/Arbeitnehmer. Steuerliche Maßnahmen zur Förderung der Hilfe für von der Corona-Krise Betroffene (am 26.5.2020 ergänzte Fassung.

Published in:: FinanzRundschau, 2020, v. 102, n. 15, p. 746, doi. 10.9785/fr-2020-1021512
Publication type:: Article

Verfahren. Rechtsstreit gegen einen Duldungsbescheid des FA nach Eröffnung des Insolvenzverfahrens.

Published in:: FinanzRundschau, 2020, v. 102, n. 15, p. 745, doi. 10.9785/fr-2020-1021511
Publication type:: Article

Außergewöhnliche Belastungen. Aufwendungen für die Sanierung einer Grabstätte keine außergewöhnliche Belastung.

Published in:: FinanzRundschau, 2020, v. 102, n. 15, p. 744, doi. 10.9785/fr-2020-1021510
Publication type:: Article

Verluste. Berücksichtigung von Verlusten aus einer Übungsleitertätigkeit.

Published in:: FinanzRundschau, 2020, v. 102, n. 15, p. 742, doi. 10.9785/fr-2020-1021509
Publication type:: Article

Betriebsvermögen/LuF. Notwendiges Betriebsvermögen bei einem land- und forstwirtschaftlichen Verpachtungsbetrieb.

Published in:

FinanzRundschau, 2020, v. 102, n. 15, p. 737, doi. 10.9785/fr-2020-1021508

By:

Kanzler, Hans-Joachim

Publication type:

Article

Personengesellschaften. Teleologische Reduktion des § 3c Abs. 2 EStG bei Zinsen auf Darlehen von Personengesellschaftern.

Published in:

FinanzRundschau, 2020, v. 102, n. 15, p. 732, doi. 10.9785/fr-2020-1021507

By:

Schmitz-Herscheidt, Fabian

Publication type:

Article

Ein Herz für Corona-Soforthilfeempfänger.

Published in:: FinanzRundschau, 2020, v. 102, n. 15, p. 732, doi. 10.9785/fr-2020-1021506
Publication type:: Article

Steuerbarkeit von Stipendien.

Published in:

FinanzRundschau, 2020, v. 102, n. 15, p. 724, doi. 10.9785/fr-2020-1021505

By:

Heigl, Markus

Publication type:

Article

Ertragsteuerliche Folgen von obergesellschafterindividuellen Wertansätzen auf Sonderbetriebsvermögen der Obergesellschaft an der Untergesellschaft.

Published in:

FinanzRundschau, 2020, v. 102, n. 15, p. 719, doi. 10.9785/fr-2020-1021504

By:

Reckzeh, Christian

Publication type:

Article

Cum/Cum Geschäfte: Die Definition von gegenläufigen Ansprüchen zur Berechnung des Wertänderungsrisikos i.S.d. § 36a EStG.

Published in:

FinanzRundschau, 2020, v. 102, n. 2, p. 74, doi. 10.9785/fr-2020-1020205

By:

Niederwettberg, Max Udo Giacomo;
Drinhausen, Heinrich;
Kraus, Eva-Maria

Publication type:

Article

Die steuerliche Behandlung von Ausschüttungen aus couponstrippenden lux. SICAVs.

Published in:

FinanzRundschau, 2019, v. 101, n. 10, p. 461, doi. 10.9785/fr-2019-1011004

By:

Matuszewski, Jörn;
Kleinert, Jens

Publication type:

Article

The Hidden Complexities of the Code Sec. 245A Holding Period Requirement.

Published in:

International Tax Journal, 2018, v. 44, n. 5, p. 35

By:

Carey, Kevin H.

Publication type:

Article

100% DRD for CFC Dividends.

Published in:

International Tax Journal, 2018, v. 44, n. 4, p. 3

By:

Yoder, Lowell D.

Publication type:

Article

Corporate investment and dividend tax imputation.

Published in:

Financial Review, 1996, v. 31, n. 1, p. 209, doi. 10.1111/j.1540-6288.1996.tb00871.x

By:

Boyle, Glenn W.

Publication type:

Article

Do Tax Law Changes Influence Ex-Dividend Stock Price Behavior? Evidence from 1926 to 2005.

Published in:

Financial Management (Wiley-Blackwell), 2010, v. 39, n. 1, p. 419, doi. 10.1111/j.1755-053X.2010.01078.x

By:

Whitworth, Jeff;
Rao, Ramesh P.

Publication type:

Article

Dividend Policy Inside the Multinational Firm.

Published in:

Financial Management (Wiley-Blackwell), 2007, v. 36, n. 1, p. 5

By:

Desai, Mihir A.;
Foley, C. Fritz;
Hines, Jr., James R.

Publication type:

Article

Dividends and Taxes: A Re-Examination.

Published in:

Financial Management (Wiley-Blackwell), 2000, v. 29, n. 2, p. 55, doi. 10.2307/3666285

By:

Kalay, Avner;
Michaely, Roni

Publication type:

Article

TAXES AND COMPANY DIVIDENDS: A MICROECONOMETRIC INVESTIGATION EXPLOITING CROSS-SECTION VARIATION IN TAXES.

Published in:

Economic Journal, 1996, v. 106, n. 435, p. 320, doi. 10.2307/2235249

By:

Bond, Stephen R.;
Chennells, Lucy

Publication type:

Article

TAXES, THE COST OF CAPITAL AND THE THEORY OF INVESTMENT. A GENERALISATION TO THE IMPUTATION SYSTEM OF DIVIDEND TAXATION.

Published in:

Economic Journal, 1975, v. 85, n. 340, p. 888, doi. 10.2307/2230632

By:

Stapleton, R. C.;
Burke, C. M.

Publication type:

Article

MITIGATING SHAREHOLDER TAXATION IN SMALL OPEN ECONOMIES?

Published in:

Finnish Economic Papers, 2013, v. 26, n. 1, p. 1

By:

JACOB, MARTIN;
SÖDERSTEN, JAN

Publication type:

Article

Withholding Tax Deferral for Foreign Investment in China.

Published in:: China Business Review, 2018, p. 4
Publication type:: Article

Institutional Dividend Clienteles Under an Imputation Tax System.

Published in:

Journal of Business Finance & Accounting, 2011, v. 38, n. 1/2, p. 198, doi. 10.1111/j.1468-5957.2010.02214.x

By:

Jun, Aelee;
Gallagher, David R.;
Partington, Graham H.

Publication type:

Article

Taxation and the Early Exercise of Call Options.

Published in:

Journal of Business Finance & Accounting, 2010, v. 37, n. 5/6, p. 715, doi. 10.1111/j.1468-5957.2010.02183.x

By:

Alpert, Karen

Publication type:

Article

The Role of Dividends, Debt and Board Structure in the Governance of Family Controlled Firms.

Published in:

Journal of Business Finance & Accounting, 2009, v. 36, n. 7/8, p. 863, doi. 10.1111/j.1468-5957.2009.02151.x

By:

Setia-Atmaja, Lukas;
Tanewski, George A.;
Skully, Michael

Publication type:

Article

Changes to Income Trust Taxation in Canada: Investor Reaction and Dividend Clientele Theory.

Published in:

Journal of Business Finance & Accounting, 2009, v. 36, n. 5/6, p. 725, doi. 10.1111/j.1468-5957.2009.02156.x

By:

Elayan, Fayez A.;
Jingyu Li;
Donnelly, Maureen E.;
Young, Allister W.

Publication type:

Article

Stock Dividend Announcement Effects in an Imputation Tax Environment.

Published in:

Journal of Business Finance & Accounting, 2001, v. 28, n. 5/6, doi. 10.1111/1468-5957.00388

By:

Anderson, Hamish;
Cahan, Steven;
Rose, Lawrence C.

Publication type:

Article

THE COST OF CAPITAL UNDER CONDITIONS OF PERSONAL TAXES AND INFLATION.

Published in:

Journal of Business Finance & Accounting, 1995, v. 22, n. 7, p. 1049, doi. 10.1111/j.1468-5957.1995.tb00893.x

By:

Rashid, M.;
Amoako-Adu, Ben

Publication type:

Article

EX-EFFECTS: TAXES, TRANSACTIONS COSTS AND SHORT-TERM TRADING HYPOTHESIS.

Published in:

Journal of Business Finance & Accounting, 1991, v. 18, n. 3, p. 345, doi. 10.1111/j.1468-5957.1991.tb00599.x

By:

Davidson, Ian R.

Publication type:

Article

A NOTE ON THE COST OF RETAINED EARNINGS AND DEFERRED TAXES IN THE U.K.

Published in:

Journal of Business Finance & Accounting, 1976, v. 3, n. 4, p. 143, doi. 10.1111/j.1468-5957.1976.tb00697.x

By:

Groves, R. E. V.;
Samuels, J. M.

Publication type:

Article

NCCPAP Goes to Washington Meetings on Capitol Hill and With the IRS.

Published in:

Journal of the CPA Practitioner, 2011, v. 3, n. 2, p. 10

By:

Fishman, Neil H.

Publication type:

Article

Fair Taxation.

Published in:: 2013
Publication type:: Letter

Taxability of Mutual Fund Distributions.

Published in:

Strategic Finance, 2005, v. 86, n. 12, p. 16

By:

Joonsik Yoon;
Curatola, Anthony P.

Publication type:

Article

Does It Make Sense to Pay Dividends?

Published in:

Strategic Finance, 2003, v. 84, n. 11, p. 53

By:

Levinsohn, Alan

Publication type:

Article

Robert Mundell on Economic Recovery.

Published in:

2003

By:

Dzinkowski, Ramona

Publication type:

Interview

Taxation of Dividends from Foreign Corporations.

Published in:

Journal of Tax Practice & Procedure, 2016, v. 18, n. 5, p. 43

By:

Malik, Anthony

Publication type:

Article

Private Equity & Hedge Fund Corner.

Published in:

Journal of Passthrough Entities, 2013, v. 16, n. 5, p. 27

By:

Lenz, Thomas C.;
Egan, Cynthia J.

Publication type:

Article

Real Estate Investment Trust Corner.

Published in:

Journal of Passthrough Entities, 2010, v. 13, n. 1, p. 27

By:

Shields, Kevin A.;
Cullen, Daniel F.

Publication type:

Article

Tax attack on jointly-owned businesses.

Published in:: ITNOW, 2008, v. 50, n. 2, p. 23, doi. 10.1093/itnow/bwn035
Publication type:: Article

Avoiding Post-ATRA Trust Tax Rates.

Published in:

Journal of Financial Planning, 2013, v. 26, n. 10, p. 44

By:

Gardner, Randy;
McClintock, Matt;
Daff, Leslie;
Welch, Julie

Publication type:

Article

Taxes and the Investment Horizon.

Published in:

Journal of Financial Planning, 2002, v. 15, n. 11, p. 84

By:

Zivney, Terry L.;
Hoban, James P.;
Ledbetter, John H.

Publication type:

Article

CUTTING THE DIVIDENDS TAXߪAND CORPORATE GOVERNANCE TOO?

Published in:

Corporate Ownership & Control, 2005, v. 3, n. 2, p. 31

By:

Falaschetti, Dino;
Orlando, Michael J.

Publication type:

Article

COMENTARIOS A LA NUEVA EXENCIÓN PARA EVITAR LA DOBLE IMPOSICIÓN EN EL IMPUESTO SOBRE SOCIEDADES ESPAÑOL: IMPACTO EN GRUPOS ESPAÑOLES E INTERNACIONALES Y OTROS INVERSORES.

Published in:

Actualidad Jurídica (1578-956X), 2015, n. 39, p. 66

By:

PONS, PERE M.

Publication type:

Article

DOUBLE DIVIDEND TAXATION RELIEF: A NEW VIEW FROM THE CORPORATE INCOME TAX PERSPECTIVE.

Published in:

Scientific Annals of the 'Alexandru Ioan Cuza' University of Iasi: Economic Sciences Series, 2010, p. 207

By:

Lazar, Sebastian

Publication type:

Article

Capital Tax Reform and the Real Economy: The Effects of the 2003 Dividend Tax Cut<sup>†</sup>.

Published in:

American Economic Review, 2015, v. 105, n. 12, p. 3531, doi. 10.1257/aer.20130098

By:

Yagan, Danny

Publication type:

Article

The Effects of the 2003 Dividend Tax Cut on Corporate Behavior: Interpreting the Evidence.

Published in:

American Economic Review, 2006, v. 96, n. 2, p. 124, doi. 10.1257/000282806777211838

By:

Chetty, Raj;
Saez, Emmanuel

Publication type:

Article