Weitere Beispiele werden automatisch zu den Stichwörtern zugeordnet - wir garantieren ihre Korrektheit nicht.
Switzerland has a "classical" corporate tax system in which a corporation and its owners or shareholders are taxed individually, causing economic double taxation.
To avoid this so-called economic double taxation, shareholders resident in Norway were granted an imputation tax credit to the effect that dividends were only taxed in the company's hand.