The Resource Australia's dividend imputation system may offer arbitrage opportunities

Australia's dividend imputation system may offer arbitrage opportunities

Label
Australia's dividend imputation system may offer arbitrage opportunities
Title
Australia's dividend imputation system may offer arbitrage opportunities
Creator
Subject
Summary
This article highlights the basics of Australia's dividend imputation system and the arbitrage opportunities it offers as between resident, non-resident, tax-exempt and low taxed shareholders. In particular, the article considers the use of securities lending arrangements
Citation source
In: Tax Notes International. - Arlington. - Vol. 14 (1997),
http://library.link/vocab/creatorName
Lewis, G.R
Language note
English
http://library.link/vocab/subjectName
  • imputation system
  • tax arbitrage
  • tax planning
  • securities lending
Label
Australia's dividend imputation system may offer arbitrage opportunities
Instantiates
Publication
Abbreviated title
TaxNint
Label
Australia's dividend imputation system may offer arbitrage opportunities
Publication
Abbreviated title
TaxNint

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