Dividend Taxation

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August 25, 2024 3 min read Definitions
Accumulated Earnings (Profits) Tax: Overview and Implications
Finance Taxes Accumulated Earnings Profits Tax Corporate Taxation Dividend Taxation Tax Avoidance
A detailed exploration of the Accumulated Earnings Tax, a 15% penalty surcharge on earnings retained in a corporation to avoid higher personal income taxes, including definitions, historical context, examples, and related terms.
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