A CURIOUS CONCESSION? AUSTRALIA’S WITHHOLDING TAX EXEMPTION FOR FRANKED DIVIDENDS
This article considers the tax treatment of dividends paid by Australian companies to non resident shareholders, which benefit from a withholding tax exemption to the extent that the dividend is “franked” under Australia’s imputation system. The article considers the appropriateness of maintaini...
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| Format: | Journal Article |
| Language: | English |
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2024
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| Online Access: | http://hdl.handle.net/20.500.11937/94842 |