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A Practical Guide to Dividends and Imputation

A Practical Guide to Dividends and Imputation

A Practical Guide to Dividends and Imputation

Author: Rizwana Saheed
Publisher: CCH New Zealand
ISBN: 9781775471615
Published In: May 2019
Format: Paperback
Jurisdiction: New Zealand ? Disclaimer:
Countri(es) stated herein are used as reference only

List Price: HKD 600.00

HKD 582.00 Save HKD 18.00 (3%)

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Description

Details

A Practical Guide to Dividends and Imputation provides a concise and easy-to-understand explanation of the dividend and imputation rules. Packed with practical examples high-lighting some of the more difficult areas that practitioners come across.

Topics covered include:

the concept of a dividend and identifying deemed dividends (such as low interest loans and debt forgiveness)
issues when paying out a dividend (attaching imputation credits, the benchmark ratio, dividend statements, and the solvency test)
imputation – together with imputation credit accounts, carrying forward and transferring imputation credits
RWT, and the new rules for reporting investment income information to Inland Revenue
issues when paying dividends to non-residents including NRWT and FITC
avoidance issues such as remuneration paid to relatives and dividend stripping.

Key benefits of the guide include:

provides readers with practical, day-to-day guidance on tax compliance for dividends
helps to mitigate the risk of non-compliance and resulting penalties, especially in the area of deemed dividends
assists with identifying dividend issues in complex tax areas such as liquidations, share repurchases and tax avoidance
uses practical examples, tables and diagrams to give readers a clear understanding of their tax obligations.

Who should read this guide:

Straightforward and easy-to-use, this book is a valuable working guide to dividends and imputation for accountants and anyone involved in companies in New Zealand whether as shareholders, directors, auditors, or other company advisors.

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