- dividend imputation
- /dɪvədɛnd ɪmpjuˈteɪʃən/ (say divuhdend impyooh'tayshuhn)
a taxation system designed to avoid a double taxation on company profits both at the corporate and at the individual level, by allowing the individual to claim the tax on dividends already paid by the company; franking.
Australian English dictionary. 2014.
Look at other dictionaries:
Dividend imputation — is a corporate tax system in which some or all of the tax paid by a company may be attributed, or imputed, to the shareholders by way of a tax credit to reduce the income tax payable on a distribution. In comparison to the classical system, it… … Wikipedia
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imputation system — Formerly, the UK system in which a company making a qualifying distribution paid advance corporation tax on the dividend paid; this amount could then be set against the gross corporation tax for the accounting period. The shareholder receiving… … Big dictionary of business and management
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Imputation tax system — Arrangement by which investors who receive a dividend also receive a tax credit for corporate taxes that the firm has paid. The New York Times Financial Glossary … Financial and business terms
imputation tax system — Arrangement by which investors who receive a dividend also receive a tax credit for corporate taxes that the firm has paid. Bloomberg Financial Dictionary … Financial and business terms