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Part 1  >  Section 4  >  Chapter 7. OBJECTS OF TAXATION


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ARTICLE 43. (1) Dividends and Interest

1. Any income received by a shareholder (participant) [one] from an organisation through allocation of its after-tax profits [two] (including income in the form of interest on preference shares) [three] to shares (stakes), owned by such shareholder (participant) [four] shall constitute a dividend in proportion to the shares of shareholders [five] (participants) in the authorized (pooled) capital of the organisation. Dividends [six] also include any incomes received from the sources [seven] beyond the confines of the Russian Federation and classed as dividends [eight] in accordance with the legislation of foreign states.


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Feature conception:


Thus it appears, in what various ways Nature has taught man her first great lesson of love and union.

Nor did she give the same talents either in kind or in degree to all, evidently meaning that the inequality of her gifts should be ultimately equalized by a reciprocal interchange of good offices and mutual assistance.

Thus, in different countries, she has caused different commodities to be produced, that expediency itself might introduce commercial intercourse.


Desiderius Erasmus

The Complaint of Peace

   




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Financial accounting companies : Moscow

 

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