Скачать или смотреть 20% TAX you've Never Heard of (Accumulated Earnings Tax)

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What if we told you there is a 20% tax you've never heard of?
Believe it or not such thing really exists and it is called Accumulated Earnings Tax or AET.

So how does this works? It is unfortunately one of these vague rules that can be applied, but doesn't mean it will happen.
This tax applies to corporations in the US and it is about the money that doesn't get distributed to the shareholders at the end of the period.

The official statement is as follows: excess retained earnings beyond operational needs may face a 20% tax.
The threshold for this is 250 000 USD.

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