The share of profits paid from one company to another in an inter-corporate relationship in the form of a dividend. Since the 1930s, inter-corporate dividends have been subject to double, or multiple taxation as a way to discourage pyramid corporate structures that benefit controlling shareholders at the top of the pyramid.
Related information about inter-corporate dividends:
- What is inter-corporate dividends? definition and meaning
Definition of inter-corporate dividends: The share of profits paid from one company to another in an inter-corporate relationship in the form of a dividend.
- How to Eliminate Pyramidal Business Groups - The Double Taxation ...
How to Eliminate Pyramidal Business Groups - The Double Taxation of Inter- Corporate Dividends and Other Incisive Uses of Tax Policy. Randall Morck ...
- How to Eliminate Pyramidal Business Groups - National Bureau of ...
The Double Taxation of Inter-corporate Dividends and other Incisive Uses of Tax Policy. Author: Randall Morck. URL: http://www.nber.org/chapters/c0167 ...
- 1961 Deduction in respect of certain inter-corporate dividends. India ...
Income Tax Act - 1961 Deduction in respect of certain inter-corporate dividends. India Banking and Insurance, Business and Corporate, Constitutional, ...
- ICABC: Three CAs Recognized for Early Achievement
... Mr. A and Mr. B, respectively, may have been to allow for Opco to pay out inter- corporate dividends tax-free, it is unlikely that this result would be well received.
- Canada - Fraser Milner Casgrain
Inter-corporate dividends between Canadian corporations are generally included in computing the recipient corporation's income, but ordinarily deductible in ...
- How to Eliminate Pyramidal Business Groups: The Double Taxation ...
How to Eliminate Pyramidal Business Groups: The Double Taxation of Inter- corporate Dividends and other Incisive Uses of Tax Policy ...
- corporate taxation CORPORATE TAX
Aug 16, 2009... location of undertaking, types of activity, ownership pattern, dividend policy, Issue of bonus shares, Inter corporate dividends and transfer Tax ...