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A dividend tax is a tax imposed by a jurisdiction on dividends paid by a corporation to its shareholders (stockholders). The primary tax liability is that of the shareholder, though a tax obligation may also be imposed on the corporation in the form of a withholding tax. In some cases the withholding tax may be the extent of the tax liability in relation to the dividend. A dividend tax is in addition to any tax imposed directly on the corporation on its profits. Some jurisdictions do not tax dividends.
To avoid a dividend tax being levied, a corporation may distribute surplus funds to shareholders by way of a share buy-back. These, however, are normally treated as capital gains, but may offer tax benefits when the tax rate on capital gains is lower than the tax rate on dividends. Another potential strategy is for a corporation not to distribute surplus funds to shareholders, who benefit from an increase in the value of their shareholding. These may also be subject to capital gain rules. Some private companies may transfer funds to controlling shareholders by way of loans, whether interest-bearing or not, instead of by way of a formal dividend, but many jurisdictions have rules that tax the practice as a dividend for tax purposes, called a “deemed dividend”.[1]
^Australian Taxation Office, Deemed dividends from private companies
A dividendtax is a tax imposed by a jurisdiction on dividends paid by a corporation to its shareholders (stockholders). The primary tax liability is that...
assets. The dividend received by a shareholder is income of the shareholder and may be subject to income tax (see dividendtax). The tax treatment of...
Qualified dividends, as defined by the United States Internal Revenue Code, are ordinary dividends that meet specific criteria to be taxed at the lower...
fee and dividend or climate income is a system to reduce greenhouse gas emissions and address climate change. The system imposes a carbon tax on the sale...
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...
items of another member). Many systems additionally tax shareholders of those entities on dividends or other distributions by the corporation. A few systems...
subject to income tax, not dividendstax. Non-residents receiving those dividends are subject only to dividendtax. Foreign dividends earned by South African...
shareholder's personal income tax rate, but a part of the tax is offset by a 10.5217% dividendtax credit (for 2017) to reflect the federal tax paid at the corporate...
amount of the dividend. This may be done either by an ordinary investor as an investment strategy, or by a company's owners or associates as a tax avoidance...
must be respected regarding capital gains. Taxes are charged by the state over the transactions, dividends and capital gains on the stock market. However...
of Taxation. He claimed that he was only using legal tax loopholes, where dividend income is taxed differently in various jurisdictions. Shah was extradited...
corporation are taxed on dividends distributed by the corporation. Corporations may be subject to foreign income taxes, and may be granted a foreign tax credit...
classical tax system, in which companies were subject to tax on their profits and companies' shareholders were also liable to income tax on the dividends that...
Dividend distribution tax was a tax previously imposed by the Indian Government on Indian companies according to the dividend paid to a company's investors...
and the second dividend or benefit is a more efficient tax system due to a reduction in the distortions of the revenue-raising tax system, which also...
with a qualified dividendtax rate of 23.8% (compared to a top ordinary interest marginal tax rate of 40.8%), $1 of dividend income taxed at this rate provides...
enhanced gross-up and dividendtax credit (DTC) for eligible dividends received by eligible shareholders. An eligible dividend will be grossed-up by 45%...
dividendtax refunds. In numerous legally bound cases, a Dutch dispute settlement commission (KiFID) ruled against DEGIRO when it comes to dividend tax...
earning investment income, specifically, in regards to their "Refundable DividendTax on Hand" (RDTOH) balance. Under these rules, corporations are no longer...
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...
usually have their dividendstaxed as earned income. The corporate income tax rate is 20.0%. The corporate tax was fully paid as dividendtax before 2004, but...
to pay around $30 in taxes. If it then distributes these profits to its owners as dividends, then the owners in turn pay taxes on this income, say $20...
The Interest and DividendTax Compliance Act of 1983 was passed as Title I of Public Law 98–67, on Aug. 5, 1983, in the United States. As described in...
Dividend policy is concerned with financial policies regarding paying cash dividend in the present or paying an increased dividend at a later stage. Whether...
of the legislature are considering a tax bill as well. A 2018 paper found that the Alaska Permanent Fund "dividend had no effect on employment, and increased...
pays a regular cash dividend gets a "buyer's discount". DividendDividend cover DividendtaxDividend units Dividend yield Dividend reinvestment plan or...
on employment income) Later, Schedule F (tax on United Kingdom dividend income) was added. Pitt's income tax was levied from 1799 to 1802, when it was...
may be taxed first when earned by the corporation (corporation tax) and again when the profits are distributed to shareholders as a dividend or other...