Accumulated profits tax

Accumulated Profits Tax
Accumulated Profits Tax definition :
A tax on earnings retained in a firm as a way for the principals to defer personal income taxes.
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accumulated profits tax
surtax on earnings retained in a business to avoid the higher personal income taxes they would be subject to if paid out as dividends to the owners.

ACCUMULATED PROFITS TAX - A tax on earnings retained in a firm as a way for the principals to defer per...
ACCUMULATION - In the context of corporate finance, refers to profits that are added to the capital bas...

See: Accumulated profits tax.
In the context of investments, refers to the purchase by an institutional broker of a large number of shares over a period of time in order to avoid pushing the price of that share up.

See also: Personal income, Corporate finance, Acquisitions, Accumulated dividend, Due date