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- W1560163357 abstract "Double taxation of dividends is a matter of great interest in the actual context of globalization and free movement of capital and persons. As the classical system is more and more abandoned, new solutions for the relief of double taxation are put into practice as a mean to reduce the fiscal burden on shareholders. With few exceptions, all these solutions are based on dividend tax relief. The paper aims at providing alternative solutions for double dividend taxation relief by taking some actions on corporate taxation and leaving aside personal income taxation. The goal of the research is to provide a new methodological approach of dividend taxation in various systems of taxation, the results show-ing which system is more suitable and easy to be put into practice. The results showed that the deduction system of dividends when computing taxable profits is the most appropriate for the Romania’s flat tax fiscal framework." @default.
- W1560163357 created "2016-06-24" @default.
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- W1560163357 date "2010-01-01" @default.
- W1560163357 modified "2023-09-28" @default.
- W1560163357 title "Double Dividend Taxation Relief: A New View From The Corporate Income Tax Perspective" @default.
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