DBpedia – Linked Data Fragments

Matches in DBpedia 2016-04 for { ?s ?p "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 reduces or eliminates the tax disadvantages of distributing dividends to shareholders by only requiring them to pay the difference between the corporate rate and their marginal rate.Australia, Malta and New Zealand have imputation systems. The United Kingdom has a modified imputation system. Germany had a dividend imputation system until 2000 and France until 2004."@en }

• Dividend_imputation abstract "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 reduces or eliminates the tax disadvantages of distributing dividends to shareholders by only requiring them to pay the difference between the corporate rate and their marginal rate.Australia, Malta and New Zealand have imputation systems. The United Kingdom has a modified imputation system. Germany had a dividend imputation system until 2000 and France until 2004.".
• Q568586 abstract "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 reduces or eliminates the tax disadvantages of distributing dividends to shareholders by only requiring them to pay the difference between the corporate rate and their marginal rate.Australia, Malta and New Zealand have imputation systems. The United Kingdom has a modified imputation system. Germany had a dividend imputation system until 2000 and France until 2004.".