Download or read book Understanding Dividend Imputation written by Nicholas Edwin Renton and published by . This book was released on 1991 with total page 107 pages. Available in PDF, EPUB and Kindle. Book excerpt: This non-technical guide for investors both large and small explains the advantages of dividend imputation for tax planning. Renton also discusses the effect of imputation on economic activity and Government revenues.

Download or read book A Practical Guide to Dividends and Imputation written by Rizwana Saheed and published by . This book was released on 2019-01-06 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: A Practical Guide to Dividends and Imputation is a compact and understandable explanation of the dividend and imputation rules. Packed with practical examples high-lighting some of the more difficult areas that practitioners come across, this 2019 edition includes: The concept of a dividend and identifying deemed dividends (such as low interest loans and debt forgiveness) Issues when paying out a dividend (attaching imputation credits, the benchmark ratio, dividend statements, the solvency test) Imputation together with imputation credit accounts, carrying forward and grouping imputation credits RWT, and the new rules for reporting investment income information to Inland Revenue Issues when paying dividends to non-residents including NRWT Avoidance issues and dividend stripping.

Download or read book Dividends and Imputation written by CCH New Zealand, Limited and published by . This book was released on 1989-01-01 with total page 181 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The International Tax Law Concept of Dividend written by Marjaana Helminen and published by Kluwer Law International B.V.. This book was released on 2017-05-02 with total page 379 pages. Available in PDF, EPUB and Kindle. Book excerpt: The distribution of profits between corporations resident in different jurisdictions gives rise to both significant tax planning opportunities and tax risks. As cross-border transactions between corporations grow in number and complexity, the question of how a profit distribution is classified for corporate income tax purposes becomes increasingly important, particularly in the context of issues such as double taxation, non-taxation and tax neutrality. The OECD BEPS project has only increased the relevance. This unique work discusses the international tax law rules determining which transactions may be classified and taxed as dividends and how possible classification conflicts may be resolved. The author examines the tax classification of various inter-corporate transactions, including: – Payments made under dividend-stripping arrangements. – Fictitious profit distributions. – Economic benefits in the context of transfer pricing. – Returns on debt-equity hybrids. – Interest payments in thin capitalization situations and distributions following liquidation. The analysis of each transaction refers to international tax law. Most weight is given to tax treaties and EU tax law, including the BEPS development. The approaches adopted in different states’ national tax law are covered by a more general analysis. The comprehensive coverage and the practical nature of The International Tax Law Concept of Dividend make it an essential acquisition for tax practitioners, researchers and tax libraries worldwide.

Download or read book Dividend Imputation System written by and published by . This book was released on 1987 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Dividend Imputation written by Rowan M. Trayler and published by . This book was released on 1989 with total page 10 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Capturing Value from Dividend Imputation written by Kris Bruckner and published by . This book was released on 1994 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Share Price Effects of Dividend Taxes and Tax Imputation Credits written by Trevor S. Harris and published by . This book was released on 2011 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt: The relation between shareholder-level taxes and firm value has fundamental implications for understanding why firms pay dividends and how taxes influence capital structure choices. Despite its importance, however, several underlying problems have hampered existing research on the specific question of dividend tax capitalization. We take a new approach, directly testing the relationship between dividend taxes and the valuation of common equity and earnings. Retained earnings are subject to dividend taxes upon distribution, but paid-in equity can be returned to shareholders as a tax-free return of capital. Therefore we test the prediction that dividend taxes result in a lower value for retained earnings than for paid-in equity, after controlling for the predictable influence of dividend taxes on the valuation of earnings. We strengthen this research design by repeating the basic test in several different tax regimes. In the United States, we perform tests for five tax regimes in the 1975-1994 period corresponding to five different levels of dividend taxation. We also conduct tests for the 1984 1994 period for Australia, France, Germany, Japan, and the United Kingdom. The non-U.S. settings allow for comparisons of empirical results across different levels of dividend tax relief provided by tax imputation credits.Our investigation results in three principal findings. First, firm-level results for the United States indicate that accumulated retained earnings are valued less per unit than contributed capital. This finding is consistent with the capitalization of future dividend taxes in retained earnings, and it is robust to inclusion of a variety of control variables and tests for possible alternative explanations. Second, we find that differences in dividend tax rates across U.S. tax regimes are associated with predictable differences in the implied tax discount for retained earnings. Third, cross-country variation in dividend tax rates is associated with predictable variation in the implied tax discount. Furthermore, the difference in dividend tax rates across two different tax regimes in the United Kingdom is associated with predictable differences in the value discount.

Download or read book Dividend Imputation written by New Zealand. Inland Revenue and published by . This book was released on 1989 with total page 6 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Dividend Imputation written by Craig Elliffe and published by MICHIE. This book was released on 1989 with total page 175 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Concessions and Dividend Imputation written by Barbara Martin and published by . This book was released on 1993 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Do Franking Credits Matter Exploring the Financial Implications of Dividend Imputation written by Andrew Ainsworth and published by . This book was released on 2015 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: We examine the implications of the imputation system for stock prices and returns, cost of capital, project evaluation, capital structure, payout policy and investor portfolios. We also discuss potential impacts if the imputation system was dismantled or adjusted, perhaps in conjunction with a reduction in the corporate tax rate. A key theme is that the financial effects of imputation are often contentious. Most notably, the impact of imputation credits on share prices and cost of capital is subject to much debate: the notion that imputation is not priced is an extreme position, and an unreliable basis for policy formulation. More attention should be afforded to how imputation influences the behaviour of investors and companies. In this respect, the incentive that imputation provides for increasing dividend payouts is one of its clearest effects; and a key benefit through enhancing discipline in the use of capital. The effects of any removal of imputation are likely to be felt most strongly among smaller, domestic companies.

Download or read book The Imputation System written by Arthur Young Chartered Accountants and published by North Ryde, N.S.W. : CCH Australia. This book was released on 1987 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Capturing Value from Dividend Imputation written by and published by . This book was released on 1995 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Dividend Imputation Calculations in an Instant written by John Rickard and published by . This book was released on 1988 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Dividend Imputation written by Katrina Kent and published by . This book was released on 1986-01-01 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Streaming and refundability of imputation credits written by Policy Advice Division, Inland Revenue, New Zealand and published by Policy and Strategy, Inland Revenue, New Zealand. This book was released on 2008-08-14 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: