ordinary dividends – French Translation – Keybot Dictionary

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1. Ordinary dividends
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1. Les dividendes ordinaires
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Election to treat excessive dividend designations as ordinary dividends
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Choix de traiter des désignations excessives de dividendes déterminés admissibles comme des dividendes ordinaires
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Liquidation proceeds are not fundamentally different from ordinary dividends, yet their tax treatment is different (even if they are often nothing other than the distribution of reserves constituted before liquidation).
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Le produit de liquidation ne se différencie pas fondamentalement des dividendes ordinaires ; pour autant, son traitement fiscal est différent (même s’il ne constitue souvent rien d’autre que la distribution de réserves constituées avant la mise en liquidation).