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...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2018
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Online Access: | http://ndltd.ncl.edu.tw/handle/rpad75 |