印度股息分配税的奇特案例——企业利润的逆分割率?还是来源不可知论者利维?

FEN: Differences in Taxation & Corporate Finance (Topic) Pub Date : 2019-08-22 DOI:10.2139/ssrn.3441661

Dhruv Sanghavi

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摘要

印度的股息分配税是企业利润的逆分割率，从而限制了利润分配给股东的程度吗?或者它是一种来源不可知的征税，如果公司的所有利润都分配给股东，它也可以从公司的资本中支付?本文探讨了这些关于印度股利分配税的基本问题。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Curious Case of the Indian Dividend Distribution Tax – Inverse Split-Rates on Corporate Profits? Or Source-Agnostic Levy?

Is the Indian dividend distribution tax an inverse split-rate on corporate profits, thereby limiting the extent to which profits can be distributed to shareholders? Or is it a source-agnostic levy, which could also be paid out of a company's capital if all of the company's profits were distributed to shareholders? This article examines these fundamental questions about the Indian dividend distribution tax.

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FEN: Differences in Taxation & Corporate Finance (Topic)

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