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Chapter 5

The dividend decision

Outcome

By the end of this session you should be able to:

 recommend an appropriate distribution and retention policy,

 determine a corporation’s dividend capacity and its policy,

 advise, in the context of a specified capital investment programme, on an
organisation’s current and projected dividend capacity,

 develop organisational policy on the transfer pricing of goods and services
across international borders and be able to determine the most appropriate
transfer pricing strategy in a given situation reflecting local regulations and tax
regimes,

and answer questions relating to these areas.

The underpinning detail for this chapter in your Integrated Workbook can
be found in Chapter 5 of your Study Text

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