楊同學(xué)
2018-11-09 17:12I've got a question with regard to the payout policies, which repurchase and cash dividend are two options for the corporations. I learned cash dividend paid will be taxed, and will be at disadvantage compared to repurchase option if t(div) > CGT. What about stock dividend? Will the shareholders pay tax upon the stock dividend they received? It is a little confused that why stock dividend is not here for comparison, with repurchase and cash dividend. cheers.
所屬:CFA Level II > Corporate Finance 視頻位置 相關(guān)試題
來源: 視頻位置 相關(guān)試題
1個回答
Sinny助教
2018-11-09 18:09
該回答已被題主采納
同學(xué)你好,cash dividend和repurchase有一個共同點就是股東會收到現(xiàn)金,但是對于stock dividend而言,股東是沒有收到現(xiàn)金的,因此在這里對比的時候并沒有對比stock dividend。
stock dividend股東也是需要支付稅的,只不過這里也是需要支付dividend tax的。
