Cash Dividend and Cash Refund Capital Reduction Policy:A Study from Taxation Perspective

碩士 === 銘傳大學 === 會計學系碩士班 === 107 === Depending on the motivation, corporate will choose its own way to reduce capital. From shareholders’ prospective, he/she will receive cash, no matter it is from cash refund capital reduction or cash dividend payout. Cash refund capital reduction and stock repurcha...

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Bibliographic Details
Main Authors: Chen, Chia-Hsuan, 陳佳萱
Other Authors: Lee, Chuan-Ching
Format: Others
Language:zh-TW
Published: 2019
Online Access:http://ndltd.ncl.edu.tw/handle/7q95mc