Terms Beginning With 'd'

Dividend Imputation

  • January 11, 2020
  • Team Kalkine

A tax system, in which all or a part of the tax paid by the firm may be imputed or attributed to the equity holders through a tax credit to lower the payable income tax on a distribution, in termed as dividend imputation.

Since 1987, dividend imputation has been allowed in Australia. Moreover, Finland, New Zealand, Italy and Mexico also have dividend imputation systems.

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