Dividend Imputation

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Dividend Imputation

In Australia, a statement attached to a dividend indicating that the company issuing the dividend has already paid taxes on its profits. This exempts the dividend receiver from taxation on the dividend. Dividend imputations exist to avoid double taxation, which occurs when a company pays corporate tax on its profits and then a shareholder pays income or capital gains taxes on a dividend coming out of those same profits.

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No references found			It is similar to the "franking" mechanism that countries with dividend imputation systems use to show that exempt dividends are paid out of income that was in fact subject to corporate-level tax. Comment on Yin, reforming the taxation of foreign direct investment ... by Avi-Yonah, Reuven S. / Virginia Tax Review The dividend imputation system has had a yet more long-standing effect on income distribution. Driving inequality: Frank Stilwell asks should we accept the ... by Stilwell, Frank / Arena Magazine 1994, Capturing Value from Dividend Imputation, McKinsey and Company, Sydney. The Pricing of Low Exercise Price Options by Pinder, Sean M. / Australian Journal of Management			Divida com bancos Divida consolidada Divida externa Divida flutuante Divida garantida Divida incobravel Divida privilegiada Divida subjacente Divida subordinada Divided Account divided interest Dividend Dividend Adjustment Dividend Capture Dividend Clawback Dividend Clientele Dividend Coverage Dividend Disbursing Agent Dividend Discount Model Dividend Discount Return Dividend Distribution Dividend Enhanced Convertible Stock Dividend Equivalent Right Dividend Exclusion Dividend growth model Dividend Imputation Dividend in Arrears Dividend Income Dividend Limitation Dividend Order Dividend Payable Dividend Paying Agent Dividend Payment Date Dividend Payout Ratio Dividend per Share Dividend Period Dividend Policy Dividend rate Dividend Record Dividend Reinvestment Plan Dividend Requirement Dividend Right Dividend Rights Dividend Rollover Plan Dividend Tax Credit Dividend Test Dividend Trade Roll/Play Dividend Yield Dividendo Dividendo a cuenta Dividendo acumulativo			dividend checks Dividend clawback Dividend Clawbacks Dividend clientele dividend coupon dividend cover dividend coverage dividend covers Dividend Disbursing Agent Dividend Disbursing Agent Dividend Disbursing Agents Dividend Discount Model Dividend Discount Model Dividend Discount Model Dividend Discount Return Dividend Discount Returns Dividend distribution Dividend distribution tax Dividend Distributions Dividend Enhanced Convertible Stock Dividend Enhanced Convertible Stocks Dividend Equivalent dividend equivalent right Dividend Equivalent Rights Dividend Equivalent Rights dividend exclusion Dividend Exclusions Dividend growth model Dividend growth model Dividend Imputation Dividend Imputations Dividend in arrears Dividend income Dividend Incomes Dividend Index of Europe, Far-East Asia, and Australasia Dividend limitation Dividend Limitations Dividend Order Dividend Orders dividend payable Dividend Paying Agent Dividend Paying Agents dividend payment date Dividend Payment Dates Dividend Payout Dividend payout ratio Dividend payout ratio Dividend Payout Ratios Dividend Payouts Dividend Per Share Dividend Per Share Dividend Period Dividend Periods Dividend Policies Dividend policy Dividend rate

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