|
|
|
|
|
Biljana Jovkovic, Stefan Vr?ina
Pág. 35 - 46
Research Question: The paper investigates the relationship between taxation and dividend payout decisions of companies in the Republic of Serbia. Motivation: Including taxation in dividend policy discussion may allow for better understanding of decisions...
ver más
|
|
|
|
|
|
|
|
|
|
|
Felix Kreidl
We examine stock prices and the number of stocks traded around ex-dividend dates of German stocks with tax-free dividend. Tax-free dividends are temporarily tax-exempt, as they reduce the initial purchasing price of a stock. With our analysis of this par...
ver más
|
|
|
|
|
|
|
|
|
|
|
Fidelis Anake Atseye,Helen Walter Mboto,Suleiman Gbenga Lawal
Pág. 132 - 137
The paper examined the causal relationship between lease financing and profitability of Nigerian quoted conglomerates for the period spanning 2012 ? 2017. The study focused on 6 conglomerates that are quoted on the Nigerian Stock Exchange as at 2017. Dat...
ver más
|
|
|
|
|
|
|
|
|
|
|
Marina Bornman,Charl Horn,Lizanne Barnard
AbstractOrientation: Non-residents receiving interest from a South African source will be taxable in terms of the gross income definition in the South African Income Tax Act. Effective 01 March 2015, new provisions for withholding of tax on interest (WTI...
ver más
|
|
|
|
|
|
|
|
|
|
|
Estian Haupt,Rudie Nel
AbstractOrientation: The South African tax legislation in respect of dividend cession.Research purpose: The objective of this article was to investigate the tax implications of a dividend cession for the cedent, cessionary and declaring company...
ver más
|
|
|
|
|
|
|
|
|
|
|
James G. S. Yang, Leonard J. Lauricella and Frank J. Aquilino
There is a serious problem in international taxation today. Many United States (U.S.) multinational corporations have moved abroad to take advantage of a lower tax rate in a foreign country. As a consequence, the tax base in the U.S. has been seriously e...
ver más
|
|
|
|
|
|
|
|
|
|
|
Ventje Ilat,Novi Swandari Budiarso,Heince Rudy Nicky Wokas
Pág. 17 - 28
Even though there are many issues surrounding dividend policy, dividend remains one of the main goals for investors to achieve. The aim of this study is to find out determinants of dividend policy in Indonesia. Most of the samples in observed period have...
ver más
|
|
|
|
|
|
|
|
|
|
|
Waldette Engelbrecht
AbstractIn terms of the new Dividends Tax, which came into effect on 1 April 2012, Dividends Tax may be the liability of the beneficial owner of the dividend. This makes it important to correctly identify the beneficial owner. The term beneficial owner i...
ver más
|
|
|
|
|
|
|
|
|
|
|
Kamal Naser,Abdullah Al- Mutairi,Ahmad Al Kandari,Rana Nuseibeh
Pág. 979 - 988
This study is set out to examine the cogency of capital structure theories in a unique Islamic financial environment where tax shield is irrelevant, paying or receiving interest is undesirable and government exercises control over major econo...
ver más
|
|
|
|
|
|
|
|
|
|
|
Sophia Brink,Leonard Willemse
AbstractTrusts have long been associated with elaborate tax avoidance schemes, primarily as a result of their flow-through nature. In the National Budget the Minister of Finance indicated that the government was proposing several legislative measures dur...
ver más
|
|
|
|
|
|