The Resource Alternative treatments for foreign source income in Australia's dividend imputation system

Alternative treatments for foreign source income in Australia's dividend imputation system

Label
Alternative treatments for foreign source income in Australia's dividend imputation system
Title
Alternative treatments for foreign source income in Australia's dividend imputation system
Creator
Subject
Language
eng
Summary
The Australian Board of Taxation had recommended providing a 20% tax credit to shareholders on unfranked dividends paid from foreign source income. The Board also recommended allowing dividend streaming of foreign source income. This article examines the effects that the Board's 20% credit proposal would have on underlying Australian resident shareholders. It also examines the effects of alternative options
Citation source
In: Australian tax forum. - Sydney. - Vol. 20 (2005),
http://library.link/vocab/creatorName
Taylor, C.J
Language note
English
http://library.link/vocab/subjectName
  • imputation system
  • franked investment income
  • tax credit
  • dividend streaming
  • foreign source income
  • dividend
Label
Alternative treatments for foreign source income in Australia's dividend imputation system
Instantiates
Publication
Label
Alternative treatments for foreign source income in Australia's dividend imputation system
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...