Verbot der Besteuerung der der Muttergesellschaft zufließenden Gewinne – Vermeidung der Doppelbesteuerung der Dividenden – Regionale Steuer auf Produktionstätigkeiten – Einbeziehung von 50 % der den Muttergesellschaften zufließenden Dividenden in die Bemessungsgrundlage dieser Steuer

Key Points

• The aim is to address the issues of double taxation on dividends received by parent companies and the implications for regional tax policies.
• Published in a peer-reviewed journal focusing on taxation and legal frameworks.
• Examined the regional taxation structure and its effects on dividend taxation.
• Proposes the exclusion of dividends from the taxable income of parent companies.
• Incorporates 50% of received dividends into the tax base for regional production taxes.