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词汇 imputation-system
释义 imputation system
noun[ C ]
 TAXukus
a system in which shareholders who receive dividends (= part of the profit of a company) also receive a tax credit for taxes that the company paid:
Corporation tax is based on an imputation system, which means that shareholders do not face double taxation on their dividends.

Examples of imputation system


imputation system
An imputationsystem existed, whereby the income tax paid by a company was offset against the income tax liability of a shareholder who received dividends from the company.
From
Wikipedia

This example is from Wikipedia and may be reused under a CC BY-SA license.
The imputationsystem is not very helpful for small trading companies.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
So the imputationsystem does not now remain as wholly as it did.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
We cannot approach this from the basis that the imputationsystem is perfect from an insular point of view.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
Before the imputationsystem was introduced, all companies paid the 40 per cent. corporation tax rate.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
Would they return to the imputationsystem of corporation tax?
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
I believe that form of taxation, particularly for the family company, is enormously better than this imputationsystem.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
This time his feeble argument is that he cannot do anything about the situation because he does not like the imputationsystem.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
We had first the classical and then the imputationsystem of corporation tax.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
In the early 1970s, the assessment of corporation tax was changed to what is called the imputationsystem.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors.
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