Steuern
International tax
International tax
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Set of flashcards Details
| Flashcards | 44 |
|---|---|
| Language | English |
| Category | Finance |
| Level | University |
| Created / Updated | 10.08.2020 / 12.08.2020 |
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nicht abziehbare Betriebsausgaben
non-deductible business expense
double taxation relief
Doppelbesteuerungsentlastung bzw. Entlastung von der Doppelbesteuerung
Entlastung
relief
Foreign dividends
Dividends derived by resident companies from substantial shareholdings (more than 10%) are generally exempt irrespective of their source, if the dividends were not deducted when determining the profits of the distributing company. A lump sum of 5% of the gross dividends is added back to taxable income representing non-deductible business expenses. Dividends derived by resident companies from shareholdings (i.e. holdings less than 10%) are included in the taxable income.
