The Relationship between Halved Imputation Tax Credit and Dividend Policy
碩士 === 國立中正大學 === 會計與資訊科技研究所 === 104 === When government passed the Amendment to the Income Tax Act of the Robust Finance Administration System in 2013, the imputation tax credit of the individual shareholders became 50% of the original amount after January 1, 2015. This paper studies the relation...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2016
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| Online Access: | http://ndltd.ncl.edu.tw/handle/72866183921756717039 |