Page 2 - P6 Slide Taxation - Lecture Day 4
P. 2

STUDY OUTCOMES







               Upon the successful completion of this study section you should

               be able to:



               • Determine whether a distribution to a shareholder constitutes a


                   dividend as defined;


               • Calculate the tax on dividends and deemed dividends


                   declared;



               • Identify dividends exempt from tax;



               • Assess the withholding tax when a company declare and pay

                   dividends; and



               • Assess the rebate in respect of foreign taxes on dividends
   1   2   3   4   5   6   7