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It would definitely change, because a shareholder could then take a loan against the non-taxed retained earnings they are owed. So then it comes down to whether
by warkdarrior 1y ago
It would definitely change, because a shareholder could then take a loan against the non-taxed retained earnings they are owed. So then it comes down to whether the tax is higher or lower than the loan interest (adjust for the risk you mentioned).