INTERNATIONAL TAX PLAZA - Deductible dividend regime

Details: Published: 06 February 2022

For the purpose of Article 37 of the proposed EU Directive, ‘deductible dividend regime’ means a tax regime that applies a single level of taxation on the income of the owners or beneficiaries of an entity by deducting or excluding from the income of the entity the profits distributed to the owners or beneficiaries or by exempting a cooperative from taxation.

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