Ciumag, Marin; Ciumag, Anca - In: Annals of the University of Petrosani, Economics 10 (2010) 1, pp. 69-74
Dividends represent a distribution in cash or in kind, made by a legal person to a participating in legal person as a result of ownership equity in that person. The incidence of taxation on dividend policy involves targeting the optimal dividend policy, subject to ongoing changes and effect of...