Examples of using Dividends distributed in English and their translations into Romanian
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Programming
Dividends distributed to foreign shareholders not subject to withholding taxes.
Important notice regarding the payment of dividends distributed by Societatea Nationala Nuclearelectrica S.A.
The dividends distributed quarterly will be paid in the term mentioned by the general assembly of the associates or, if the case, mentioned in special laws.
The tax rate of 5% applies to income from dividends distributed starting with 1st of January 2016.
In Denmark, dividends distributed to funds registered as"investment institutes with minimum taxation" are exempted from tax, but only if the institute is Danish.
Malta goes a step further by ensuring that there are no tax withholds on dividends distributed to shareholders of the company in context.
These are dividends distributed by a non-resident company to a Spanish company.
Declaration concerning payment obligations to the general consolidated budget- regarding taxes dividends distributed to Romanian legal entities- Form 100.
Withholding tax is imposed on dividends distributed to a company that is established in another Member State.
The tax treatment for foreign dividends is more burdensome compared to that of domestic dividends(i.e. dividends distributed by companies resident in Spain).
Therefore, the dividends distributed by a company established in one Member State to a company established in another may be subject to taxation at several levels.
A standard(or“C”) corporation is taxed on it's earnings as a company,then any dividends distributed to individual shareholders are again taxed at the individual rate(about 15% for Federal taxes).
The entities that opted according to the law for the distribution of dividends during the financial year record the distribution in the account 463“Claims relating to dividends distributed during the financial year”.
Communique-regarding the mode of payment for dividends distributed in accordance with articles II and III from OUG 29/2017.
Finally, the shareholders of a non-resident company might also directly orindirectly be natural persons who normally also have to pay tax in their State of residence on dividends distributed by intermediate companies.
Where such an enterprise receives dividends distributed by a company established in the Netherlands, tax on those dividends is deducted at source pursuant to Article 1(1).
As the Hoge Raad points out, all the shareholders of a fiscal investment enterprise are taxed in the Netherlands on the dividends distributed by that enterprise, whatever their place of residence or establishment.
As at 1 January 2016, dividends distributed to residents and non-residents are subject to 5% withholding tax, unless a lower treaty rate may be applied….
In this context it compares the overall tax burden, including tax levied on natural persons who receive thedividends as ultimate recipients, with withholding tax on dividends distributed to non-resident companies.
The European Commission has formally requested Denmark to change its taxation of dividends distributed to foreign investment institutes with minimum taxation(investeringsinstitutter med minimumsbeskatning).
The Commission launched an investigation under Article 109(4) of the EEA Agreement in response to a complaint by a Norwegian undertaking as to the tax treatment of dividends distributed by Italian companies to Norwegian recipients.
The established difference in treatment between dividends distributed in Italy and outgoing dividends does, in principle, constitute a restriction on the free movement of capital prohibited under Article 56(1) EC.
In that regard, OESF and the Commission of theEuropean Communities submit that, since the Kingdom of the Netherlands reimburses in full the tax deducted from dividends distributed by Netherlands companies, it must also offset the tax deducted from dividends in Germany and Portugal.
The internal rate of return(‘IRR')- based on dividends distributed by SFMI-Chrono-post plus the growth in value of La Poste's original capital injection- exceeded SFMI-Chronopost's cost of equity in 1986.
The Hoge Raad puts this question to the Court because the rate at which deductions at source were made in Portugal on dividends paid to OESF from thatMember State was 17.5%, while the rate of deductions at source made in the Netherlands on dividends distributed to OESF shareholders was 15%.
When withholding taxes are charged on dividends distributed by taxpayers, the proceeds of such taxes should not be shared since, contrary to interest and royalties, dividends have not led to a previous deduction borne by all group companies.
(13) In Amurta the Court has already ruled that treating outgoing dividends less favourably for tax purposes than dividends distributed to domestic recipients constitutes a restriction prohibited, in principle, by Article 56(1) EC.
Dividends distributed by Italian undertakings to companies in another Member State or a State party to the Agreement on the European Economic Area(‘outgoing dividends') are subject to higher taxation than dividends distributed to domestic recipients.
In that regard, it must be noted, on the one hand,that the Kingdom of the Netherlands imposes a dividend tax on dividends distributed by a fiscal investment enterprise established in the Netherlands to shareholders who are resident or established in third countries.
By way of exception, these provisions do not apply to the dividends distributed and unpaid until the end of the year in which the annual financial statements have been approved, if in the last day of the calendar or modified fiscal year, the legal entity which receives the dividends is found in the situation stipulated in art.