但只要返回美国(repatriate),就要交35%的公司税,如果 发给股民,股民还要交分红税(dividends tax)。所以这些跨国公司在像爱尔兰这样公司 税很低的国家拥有大量的现金。
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capital dividends tax 资金分红税
Federal dividends tax credit 联邦股息顶税金
interest and dividends tax [税收] 利息及股利税
Tax on Dividends 股息税
tax-free dividends [税收] 免税股息
Though it may give some benefit to the poor, its key component is the elimination of tax on dividends.
尽管它可能会给穷人带来一些好处,但它的关键因素是取消股息税。
In the same month Britain unveiled a budget that, like Ireland's, promised to clobber wealthy individuals but, like Japan's, exempted dividends paid by foreign subsidiaries from tax.
同一个月英国也像爱尔兰一样发布了一项预算,承诺对富人加重征税,但是像日本一样也免除了从海外的分红所要交的税。
Saving has increased since the financial crisis struck: at the end of last year the corporate funds left after capital spending, tax, interest and dividends reached 6.2% of GDP (see chart).
从金融危机出现后,储蓄就一直在增加。去年年末的企业资金在除去资本支出,税金,利息以及分红之后达到GDP的6.2%(见图表)。
When Modigliani and Miller wrote, there was a differential tax rate between dividends and capital gains.
莫迪利阿尼和米勒写到,如果在股利和资本收益间,有一个随其他因素变化的税率
The personal tax on dividends-- of course it depends also on your tax bracket and your income; I'm going to talk about the highest tax bracket.
个人股息税税率是...,它取决于你所处地的税率级别和你的收入,我想谈下最高税率
It's tax deductible, whereas dividends are not.
这是免税的,股利还要征税
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