e-commerce legislation and fintech adoption, demonstrating the interconnected nature of these elements in the world of …

This paper explores the impact dividend taxes exert on the dividends repatriated from foreign affiliates to their … German parent company. Based on an augmented Lintner model of firms' dividend payout decisions, the paper focusses on cross …-border intra-firm dividend payments of wholly-owned foreign affiliates in the manufacturing sector. Firm-level data from the …

This paper explores the impact dividend taxes exert on the dividends repatriated from foreign affiliates to their … German parent company. Based on an augmented Lintner model of firms' dividend payout decisions, the paper focusses on cross …-border intra-firm dividend payments of wholly-owned foreign affiliates in the manufacturing sector. Firm-level data from the …

This paper explores the impact dividend taxes exert on the dividends repatriated from foreign affiliates to their … German parent company. Based on an augmented Lintner model of firms' dividend payout decisions, the paper focusses on cross …-border intra-firm dividend payments of wholly-owned foreign affiliates in the manufacturing sector. Firm-level data from the …

Stock Exchange, on dividend policy of these companies in the years 2004-2014. An evaluation of the direction and strength of … – dividend payout policy based on the binary logit model - showed that along with a growing share of a foreign investor in a … given company the probability of dividend payment by the company increased significantly. The second – dividend level change …

on profit repatriation. In 2009, Japan introduced a foreign dividend exemption system (so-called territorial tax system … foreign dividend exemption system decreased the effective tax rate on foreign income repatriated through dividends on average … increased dividend payments, but did not change either royalty or interest payments. As a result, these affiliates increased the …

substantial stakes, dividend payout behavior has not changed in the aftermath of the GTRA enactment. This effect does not depend … the dividend policy is strongly driven by corporate insiders …

The objective of the paper is to analyse capital adequacy, dividend policy and new share issues of Italian banks in the … comprehensive way. Particular attention is paid to dividend policy for two reasons: on the one hand, in hindsight, dividend policy …. The proposed mechanism is based on capital distribution constraints (i.e. no dividend payments) when capital levels fall …

We investigated the relation between changes in cash dividend payments, non-public tradable shares, and the percentage …