Translation of "dividend realisation " (English → French) :

proceeds of realisation | dividend of realisation

distribution of a dividend | dividend disbursement | dividend distribution | dividend payment | dividend payout | dividends paid | payment of a dividend

bearing dividend | carrying dividend | eligible for dividend payment | entitled to dividend | ranking for dividend

dividend calculation clerk | dividends analyst | dividend analyst | dividends clerk

cumulative dividend | cumulative preferential dividend | cumulative preferred dividend | cumulative preferred stock dividends

liquidating dividend [ winding-up dividend | liquidation dividend | dividend in liquidation ]

contribute to realizing artistic direction's intent | get involved in realising artistic direction's intent | contribute to realising artistic direction's intent | participate in realising artistic direction's intent

forecast boni trends | forecast profit share trends | forecast dividend development | forecast dividend trends

dividend entitlement (1) | right to a dividend (2)

However, a significant net benefit was identified in reallocating part of the digital dividend realised from switching off analogue broadcast signal transmission — the 800 MHz band — to develop wireless broadband access in outlying regions.

(c) Instead of the provisions of subparagraph (a), the provisions of subparagraph (b) shall apply to income within the meaning of Articles 7 and 10 and to items of capital underlying such income unless the resident of the Federal Republic of Germany proves that the gross receipts of the permanent establishment in the business year in which the profit was realised, or the gross receipts of the company resident in Canada in the business year for which the dividend was distributed, derive exclusively or almost exclusively from activities coming under Section 8 paragraph 1 subparagraphs 1 to 6 of the German Law on External Tax Relations (“Au ...[+++]ssensteuergesetz”) or from participations coming under Section 8 paragraph 2 of that Law; the same shall apply to immovable property forming part of the business property of a permanent establishment (paragraph 4 of Article 6) and to gains from the alienation of such immovable property (paragraph 1 of Article 13) and of movable property forming part of the business property of the permanent establishment (paragraph 2 of Article 13).

Secondly, the contested measure does not constitute a mechanism to avoid double taxation of future dividends that would be taxed upon realisation of future profits and should not be taxed twice when distributed to the company that holds a significant shareholding for whose acquisition financial goodwill was paid.

‘Some Member States (such as Belgium, Italy and Portugal) consider that the restrictions inherent in the specific nature of co-operative capital merit specific tax treatment: for example, the fact that co-operatives’ shares are not listed, and therefore not widely available for purchase, results almost in the impossibility to realise a capital gain; the fact that shares are repaid at their par value (they have no speculative value) and any yield (dividend) is normally limited may dissuade new memberships.