Dividends

Some articles on dividends, dividend:

T-Model - Derivation
... dividends plus or minus the cash effect of company share issuance/buybacks ... After paying dividends, there may be an excess where XCF = excess cash flow, E = earnings, Div = dividends, and BV = book value ... The company may have money left over after paying dividends and financing growth, or it may have a shortfall ...
American Gas Association - Issues
... The American Gas Association has faced financial issues regarding the taxation of dividends ... Association's main priority was to eliminate double taxation on dividends ... because it creates an uneven playing field for companies that pay dividends and gas companies that maintain most of their earnings ...
Scottish Mortgage Investment Trust - Dividends
... history of Scottish Mortgage, it has cut its dividend only once, in 1933 - after the effects of the Depression ravaged its portfolio ... In every other year, it either maintained or increased its dividend, even during both World Wars ... Our revenue has suffered from the almost complete stoppage of dividends from the invaded areas" ...
Taxation In Germany - Corporation Tax - Dividends
... When dividends are paid to an individual person, capital yield tax at a rate of 25% is charged ... When dividends are paid to an enterprise with full corporation tax liability, the recipient business is largely exempted from paying tax on these revenues ... In its tax assessment, merely 5% of the dividends are added to profits as non-deductible operating expenses ...
Corporate Tax In The United States - Distribution of Earnings
... Such distribution of earnings is generally referred to as a dividend ... Dividends received by other corporations may be taxed at reduced rates, or exempt from taxation, if the dividends received deduction applies ... Dividends received by individuals (if the dividend is a "qualified dividend") are taxed at reduced rates ...