The Resource Dividend imputation and international equity investment : unilateral extension of imputation to non-resident investors

Dividend imputation and international equity investment : unilateral extension of imputation to non-resident investors

Label
Dividend imputation and international equity investment : unilateral extension of imputation to non-resident investors
Title
Dividend imputation and international equity investment : unilateral extension of imputation to non-resident investors
Creator
Subject
Language
  • eng
  • eng
Summary
Discusses to what extent a source country can unilaterally extend the benefits of a domestic dividend imputation regime to non-resident shareholders and examines the regime for non-resident portfolio shareholders recently introduced in New Zealand
Citation source
In: Australian tax forum. - Sydney. - Vol. 11 (1994),
http://library.link/vocab/creatorName
Smith, A.M.C
Language note
English
http://library.link/vocab/subjectName
  • imputation system
  • shareholder
Label
Dividend imputation and international equity investment : unilateral extension of imputation to non-resident investors
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/1994/A-D/AUSTTAFO/vol.11/2_247-269.zip
Publication

Library Locations

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