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| Author: | Brioschi, F. Giudici, G. Paleari, S. |
| Title: | Estimating deferred taxation on dividends in business groups |
| Journal: | Managerial and Decision Economics
2000 : DEC, VOL. 21:8, p. 329-338 |
| Index terms: | DEFERRED TAXATION COMPANY TAXATION CORPORATE EARNINGS HOLDING COMPANIES SUBSIDIARY COMPANIES DIVIDENDS PROFITABILITY |
| Language: | eng |
| Abstract: | In a group of companies corporate income taxation is levied on basic earnings and then on dividends paid to holding companies. The entity of this taxation depends on the tax regime, so that income may be taxed twice, first in the hands of the subsidiaries, then in the next years in the hands of holding companies. Therefore, consolidated profits may not be wholly paid to shareholders and deferred taxes have to be computed in order to determine the true profitability of a group of companies. |
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