- unfranked dividend
- гос. фин. нефранкированный дивиденд*Ant:
Англо-русский экономический словарь.
unfranked dividend
Смотреть что такое "unfranked dividend" в других словарях:
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… … Wikipedia
Division 7A dividend — A Division 7A[1] dividend in the Australian tax system is an amount treated by the Australian Tax Office (ATO) as an assessable dividend of a shareholder of a private company that attempts to make a tax free distributions of profits to the… … Wikipedia
Franked Dividend — An arrangement in Australia that eliminates the double taxation of dividends. Dividends are dispersed with tax imputations attached to them. The shareholder is able to reduce the tax paid on the dividend by an amount equal to the tax imputation… … Investment dictionary
Tax File Number — (TFN) is an 8 or 9 digit number issued by the Australian Taxation Office (ATO) to each taxpayer (individual, company, superannuation fund, partnership or trust) to identify their Australian tax dealings. In the past, individuals received a 9… … Wikipedia
franked — /fræŋkt/ (say frangkt) adjective 1. (of a dividend) registered as having had tax paid at the corporate rate. 2. fully franked, with tax paid at the corporate rate on the entire sum. 3. partly franked, with tax paid at the corporate rate on some… …
