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Mozza cheese, a popular cheese distributor, distributes its cheeses to liquor stores across Canada, to use the liquor stores marketing channel.This is an example of dual distribution.
S Corporation
A special designation that allows small businesses to pass corporate income, losses, deductions, and credits through to their shareholders for federal tax purposes.
S Corporation
A specific kind of corporation in the U.S. that conforms to certain Internal Revenue Code criteria, which permits it to distribute income directly to its shareholders, thereby bypassing the double taxation issue.
Double Taxation
The imposition of two or more taxes on the same income, asset, or financial transaction, often seen in international business where income is taxed in both the source and the resident country.
Secured Bond
A bond backed by collateral to decrease the risk of default.
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