nouna former system of taxation of dividends, where the company paid Advance Corporation Tax on the dividends it paid to its shareholders, and the shareholders paid no tax on the dividends received, assuming that they paid tax at the standard rate
Related information about imputation system:
- Dividend imputation - Wikipedia, the free encyclopedia
Australia, Malta and New Zealand have imputation systems. The United Kingdom has a modified imputation system. France had a dividend imputation system ...
- imputation system - The Free Dictionary
(Economics, Accounting & Finance / Banking & Finance) a former taxation system in which some, or all, of the corporation tax on a company was treated as a tax ...
- What is imputation system? definition and meaning
Definition of imputation system: nouna former system of taxation of dividends, where the company paid Advance Corporation Tax on the dividends it paid to its ...
- Imputation System - Definition of Imputation System - QFINANCE
Definition of imputation system from QFinance - The Ultimate Financial Resource. What is imputation system? Definitions and meanings of imputation system.
- Corporate tax in Malta - Full Imputation System | CSB Advocates ...
Definition: shareholders receive full credit for any tax paid by the company on profits distributed as dividends, thereby avoiding double taxation. Excess ...
- Imputation system | Define Imputation system at Dictionary.com
imputation system. —n. See also advance corporation tax a former taxation system in which some, or all, of the corporation tax on a company was treated as a ...
- Dividend Imputation System & Franking Credits Explained ...
The dividend imputation system allows investors who have been paid a dividend to take a personal tax credit (franking credit) since the company has already ...
- Definition of imputation system | Collins English Dictionary
noun. a former taxation system in which some, or all, of the corporation tax on a company was treated as a tax credit on account of the income tax paid by its ...