Arguments for eliminating the double taxation of dividends apply only to dividends paid by corporations to individuals. The double (and multiple) taxation of dividends paid by one firm to another - intercorporate dividends - was explicitly included in the 1930s as part of a package of tax and...

Arguments for eliminating the double taxation of dividends apply only to dividends paid by corporations to individuals. The double (and multiple) taxation of dividends paid by one firm to another -- intercorporate dividends - was explicitly included in the 1930s as part of a package of tax and...

Normative Grundlagen der Konzernlageberichterstattung -- Theoretischer Unterbau der Berichterstattung -- Stand der Forschung in Bezug auf die Risikoberichterstattung und Identifikation des Forschungsbedarfs -- Empirische Untersuchung der Berichterstattung anhand einer Inhaltsanalyse -- Ableitung...