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The policy stipulates that the annual dividend payment will be between 20% and 40% of the Group’s annual total comprehensive income, excluding currency translation differences. Business owners often run afoul of the "substance over form" rule when they attempt to disguise compensation as "dividends" or "return of capital." The IRS will not be amused; nor will you be when you receive an increased tax bill, plus interest and (most likely) penalties. © Copyright 2025 The Globe and Mail Inc. All rights reserved. The policy stipulates that the annual dividend payment will be between 20% and 40% of the Group’s annual total comprehensive income, excluding currency translation differences. Director
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