Overview of Corporate Taxation

The video tutorial explains how individuals associated with corporations are taxed. Officers and directors receive salaries subject to income tax, while shareholders receive dividends taxed at a dividend rate. Corporations themselves are taxed as entities, with profits distributed to shareholders after taxes. Dividends are not subject to self-employment taxes. The video also covers the taxation of equity compensation, highlighting various methods to defer or offset taxes.

How are officers and directors of a corporation compensated?

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How does the taxation of corporate profits differ from individual income taxation?

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What is the tax treatment of dividends received by shareholders?

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What are the implications of receiving equity compensation for officers and directors?

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In what ways can individuals defer or offset taxation on their compensation?

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