ECONOMICS|economic analysis|statistics · FINANCE
- cáin chomhionannaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- equalization tax | equalisation tax | compensatory tax
- en
- Definition a tax imposed when dividends are paid out of untaxed profits,or out of profits taxed at a rate lower than the normal corporate rate,so that all the distributed profits have born tax at the full rate Reference SEC:International Tax Gloss.,International Bureau of Fiscal Documentation,1992,Amsterdam