Describe in detail what CUFIN is, its purpose and how it is calculated. Explain the importance and process of paying dividends, highlighting its tax implications. Develop a practical case based on scenarios of how these issues can affect the financial health of the company. Propose recommendations and best practices to ensure legal compliance and maximize financial benefits related to CUFIN and dividends. Conclusions that summarize the most important findings of the report, highlighting the impact that a correct understanding and management of CUFIN and dividends has on the financial health and legal compliance of an emerging company.