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Dividendid

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<strong>Dividendid</strong>e maksustamine<br />

Tuleb eristada<br />

a) “Enda” kasumist makstavate dividendide<br />

maksustamist;<br />

b) Saadud dividendide edasimaksmise maksustamist<br />

(vabastusmeetod ja krediidimeetod);<br />

Lisaks tuleb eristada:<br />

1. Ettevõtte tulumaksu ja;<br />

2. Tulumaksu kinnipidamist.<br />

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