IMPUTATION TAX SYSTEM - Arrangement by which investors who receive a dividend also receive a tax credit...
IMPUTED COSTS - refer to the cost of an asset, service, or company that is not physically recorded in a...
The tax imputations indicate to the government that the company issuing the dividend has already paid a portion of the tax due. The shareholder is able to reduce the tax paid on the dividend by the amount of the tax imputation credits.
Imputation credit: Recognition of tax already paid (or taxation credits) that is passed back to shareholders who have already received tax-paid dividends from holding shares or managed share investments.
Imputation Credit
Taxation credits which are passed onto shareholders who have received franked dividends in relation to their shareholdings. (See also Dividend Imputation).
IMRO
Abbreviation for Investment Management Regulatory Organisation.
Imputation systématique aux résultats de la diminution de valeur d'un bien corporel ou d'un bien incorporel au cours de sa vie utile résultant de l'usure due à l'usage, à l'écoulement du temps ou à l'obsolescence, ...
IMPUTATION SYSTEM System under which at least part of the tax paid by a company on its profits is credited against the tax liability of shareholders in receipt of distributions paid by the company out of those profits.
Consistent with the tax imputation hypothesis, Isa (1993), in a study of Malaysian companies for the period from 1981 to 1992, finds a positive relationship between P/E ratio and payout ratio.
Thus, unless the adverse interest exception to the presumption of imputation applies, it is immaterial whether innocent insiders exists; the agent is still acting on behalf of the company, ...
A theory of distribution in which factor prices result from the imputation of prices of consumer goods to goods of "higher order", that is goods used in the production of consumer goods (goods of the first order).
This is often accomplished by "imputation systems" or franking credits. In the past, mechanisms have existed for advance payment of member tax by corporations, with such payment offsetting entity level tax.
A development strategy followed by many Latin American countries and other LDCs that emphasize import substitution-accomplished through protectionism-as the route to economic growth.
Imputation tax system ...
 See also: Banks, Expense, Expected return, Federal Reserve System, Diversifiable risk
  
|
RSS
