Tax treatment of dividends and capital gains and the dividend decision under dual income tax
Year of publication: |
2007
|
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Authors: | Kari, Seppo ; Karikallio, Hanna |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 14.2007, 4, p. 427-456
|
Subject: | Kapitalertragsteuer | Capital income tax | Dividende | Dividend | Wertzuwachssteuer | Capital gains tax | Duale Einkommensteuer | Dual income tax | Steuerwirkung | Tax effects | Finnland | Finland | 1999-2003 |
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