Intercorporate dividends and other profit distributions received under the national and international participation exemption;
Interkorporatīvās dividendes un peļņas(algas) sadales saņemtas saskaņā ar nacionālo un internacionālo pušu līdzdalības atbrīvojumu
inter-corporate dividends
Definition
The share of profits paid from one company to another in an inter-corporate relationship in the form of a dividend. Since the 1930s, inter-corporate dividends have been subject to double, or multiple taxation as a way to discourage pyramid corporate structures that benefit controlling shareholders at the top of the pyramid.
831
