2 edition of Corporation tax under the imputation system found in the catalog.
Corporation tax under the imputation system
John F. Chown
by Financial Times
Written in English
|Statement||by John Chown and Richard Norman.|
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Get this from a library. Corporation tax, the imputation system: an introduction to the taxation of companies under the Finance Act [Laurence Henry Clark]. The basic structure of the tax, where company profits were taxed as profits, and dividend payments were then taxed as income, remained unchanged untilwhen a partial imputation system was introduced for dividend payments.
Unlike the previous imputation system, the tax credit to the shareholder was less than the corporation tax paid (corporation tax was higher than the standard rate of Chargeable gains: Gains as defined by legislation that are not taxed as income.
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Under the Malaysian imputation system, the shareholders receive an imputed tax credit on the dividends paid by the company out of its taxed income. For resident shareholders (corporate or individuals), the imputation credit can be applied towards their own tax liability and any excess after offset with other taxable income is refunded.
Define imputation system. imputation system synonyms, imputation system pronunciation, imputation system translation, English dictionary definition of imputation system. n a former taxation system in which some, or all, of the corporation tax on a company was treated.
Dividend Imputation: An arrangement in Australia and several other countries that eliminates the double taxation of cash payouts from a corporation to its Author: Julia Kagan. The Australian dividend imputation system is a corporate tax system in which some or all of the tax paid by a company may be attributed, or imputed, to the shareholders by way of a tax credit to reduce the income tax payable on a distribution.
In comparison to the classical system, dividend imputation reduces or eliminates the tax disadvantages of distributing dividends to shareholders by only.