最后,本研究将讨论双重税收协定和资本弱化规则。
Finally, this study will discuss the double tax agreement and thin capitalization rules.
股份有限公司的利润是须征双重税,第一是向公司征税,然后是对个人的股利征税。
Profits for an Inc are taxed twice, first for the corporation, and then the dividends are taxed at the individual level.
同时也免征双重税收,这种税收困住了(法人)公司部门:法人公司必须要缴纳企业税,而后公司的股东还必须要缴纳他们的分红所得税。
They also escape from the double taxation that plagues the corporate sector: corporations have to pay corporate taxes and then their shareholders have to pay taxes on their dividends.
同时也免征双重税收,这种税收困住了(法人)公司部门:法人公司必须要缴纳企业税,而后公司的股东还必须要缴纳他们的分红所得税。
They also escape from the double taxation that plagues the corporate sector: corporations have to pay corporate taxes and then their shareholders have to pay taxes on their dividends.
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