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...

The Australian dividend imputation system is a corporate tax system in which some or all of the tax paid by a company may be attributed, or imputed, to...

and New Zealand have a dividend imputation system, wherein companies can attach franking credits or imputation credits to dividends. These franking credits...

progeny Geo-imputation, a method in geographical information systems Dividend imputation, a method of attributing a company's income tax to its shareholders...

attached to dividends under the dividend imputation system. Those credits can only be used by eligible investors (see the dividend imputation article),...

of 30% for non-residents, and 15% for residents. There is also a dividend imputation system that allows shareholders to claim a credit for the taxes that...

either 30% or 27.5% depending on annual turnover, but is subject to dividend imputation. Generally, capital gains are only subject to tax at the time the...

was part of a partial dividend imputation system introduced in 1973 under which companies were required to withhold tax on dividends before they were distributed...

of income. dividends Payments by a corporation of all or part of its profit to its stockholders (the corporate owners). dividend imputation A corporate...

by the corporation (a process known as dividend imputation). A withholding tax applies on unfranked dividends paid to non-resident shareholders. From...