In such a case, new rules would have to be drawn up for the taxation of distributed profits at shareholder level, however.

反之，在这种情况下，需要制定新规对股东分配到的利润收税。

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Distributed profits refer to the practical profits distributed to each investor by an enterprise by the end of the fiscal year of the report.

已分配利润：指境外企业在报告年度对各投资者实际分配的利润。

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The partnership agreement may not provide that all profits be distributed to certain partners or that all losses be borne by certain partners.

合伙协议不得约定将全部利润分配给部分合伙人或者由部分合伙人承担全部亏损。

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The IRS first taxes profits earned by a corporation, and again taxes the proportion of profits distributed as dividends.

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The IRS is investigating whether federal tax withholding and reporting requirements were met for gambling profits distributed to 600 members of the tribe from 2006 to 2009.

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He estimated that the additional surcharge, and other direct tax initiatives, such as a withholding tax of 20% on profits distributed by unlisted companies to shareholders through a buyback of shares, would help the government raise a total of 133 billion rupees.

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