Tax on Withdrawn Capital: Accounting and Reporting Issues

Recently, officials have been talking a lot about such a legislative initiative as tax on withdrawn capital, which should replace income tax. The income tax is different from the tax on the withdrawn capital (distributed profit) by the tax base. Although tax on withdrawn capital has not yet been int...

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Bibliographic Details
Main Authors: Oleksandr Malyshkin, Anna Schulipa
Format: Article
Language:deu
Published: Institute of Accounting and Finance 2019-12-01
Series:Облік і фінанси
Subjects:
Online Access:http://www.afj.org.ua/pdf/696-podatok-na-vivedeniy-kapital-oblikovo-zvitniy-aspekt.pdf