Taxation of Companies and Shareholders Dividends from Capital Sources

In 1985 New Zealand had a tax system that taxed corporate profits twice, first in the hands of the company and secondly in the hands of the shareholder, known as the “classical system”. The paper suggests how dividends from capital sources ought to be treated if this double taxation is to continue. Shortly after it was written, the Minister of Finance outlined a plan that was broadly similar to what is suggested in the paper

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Year of publication:	2015
Authors:	Prebble QC, John
Publisher:	[2015]: [S.l.] : SSRN
Subject:	Kapitalertragsteuer \| Capital income tax \| Dividende \| Dividend \| Aktionäre \| Shareholders \| Unternehmensbesteuerung \| Corporate taxation

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Extent:	1 Online-Ressource (13 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Institute of Policy Studies, pp. 1-29, 1986
Classification:	K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

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