Why Companies Choose To be Additionally Taxed on Undistributed Profit

碩士 === 東吳大學 === 會計學系 === 106 === Earnings distribution is an important issue for companies and investors. To keep the remaining profits or to distribute it as shareholders’ dividends is a crucial decision that is to be made by company’s executives. According to Income Tax Law Act 66-9, companies sho...

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Bibliographic Details
Main Authors: LIN, CHING-LIEN, 林景蓮
Other Authors: SU, YU-HUI
Format: Others
Language:zh-TW
Published: 2018
Online Access:http://ndltd.ncl.edu.tw/handle/rpad75