Participation exemption is a general term relating to an exemption from taxation for a shareholder in a company on dividends received, and potential capital gains arising on the sale of shares. == Background == The justification for a participation exemption is to eliminate double taxation of shareholders.
Participation exemption is a general term relating to an exemption from taxation for a shareholder in a company on dividends received, and potential capital gains arising on the sale of shares. == Background == The justification for a participation exemption is to eliminate double taxation of shareholders.
Source: Wikipedia "Participation exemption" · CC BY-SA 4.0
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