共 50 条
- [1] DIVIDEND POLICY AND TAXATION - QUANTIFICATION OF MARGINAL TAX LOAD OF SHAREHOLDER [J]. BETRIEB, 1977, 30 (16): : 733 - 736
- [2] EC Tax Scene ECJ AG Opinion Issued on U.K. Foreign Dividend Taxation [J]. INTERTAX, 2006, 34 (6-7): : 374 - +
- [3] Dividend taxation and intertemporal tax arbitrage [J]. JOURNAL OF PUBLIC ECONOMICS, 2009, 93 (1-2) : 142 - 159
- [6] TAXATION - INCOME TAX - STOCK DIVIDEND AS INCOME [J]. MINNESOTA LAW REVIEW, 1952, 36 (02) : 174 - 176
- [7] ECJ case law on cross-border dividend taxation - recent developments [J]. EC TAX REVIEW, 2008, 17 (02): : 67 - 77
- [8] Repatriation tax and dividend policy [J]. JOURNAL OF CORPORATE ACCOUNTING AND FINANCE, 2024, 35 (01): : 38 - 58