A tax exemption available in some countries that is extended to shareholders who hold at least 5% of a company's stock that eliminates the double taxation of dividends received from domestic and foreign enterprises. In certain countries the exemption also applies to capital gains from the sale of qualifying shares.
Related information about participation exemption:
- Participation exemption - Wikipedia, the free encyclopedia
Participation exemption is a general term relating to an exemption from taxation for a shareholder in a company on dividends received, and potential capital ...
- Dutch Participation Exemption in 2012 - Corporate Tax Alliance
The participation exemption is one the main pillars of the Dutch corporate income tax ... The underlying principle for the Dutch participation exemption is the ...
- Participation Exemption - International Business Company ...
The Dutch participation exemption exempts all benefits, dividends and capital ... The Dutch participation exemption may be used by shareholders residing in a ...
- Announcements - Deadline for Submitting a Participation Exemption ...
Nov 9, 2012 ... Standard · DSRS · XML Sample File · XML File Schema For HHAs. Register for Login Credentials · Participation Exemption Request Form ...
- Summary of Ways and Means Discussion Draft - Committee on ...
component of broader tax reform legislation: a participation exemption for certain ... is releasing this draft because it views the participation exemption as a ...
- Germany - Recommendations on participation exemption | KPMG ...
Aug 3, 2012 ... Comments on proposals contained in Germany's 2013 tax act.
- What is participation exemption? definition and meaning
Definition of participation exemption: A tax exemption available in some countries that is extended to shareholders who hold at least 5% of a company's stock ...
- Netherlands Highlights 2012 - Deloitte
the participation exemption applies (see ... Participation exemption – The participation exemption ... or (3) for the participation exemption to apply. Holding ...