您的购物车中没有商品。

A Practical Guide to Dividends and Imputation

A Practical Guide to Dividends and Imputation

  • 作者:
  • 出版商: CCH New Zealand
  • ISBN: 9781775471615
  • 出版时间 May 2019
  • 规格: Paperback
  • 适应领域: New Zealand ? 免责申明:
    Countri(es) stated herein are used as reference only

List Price: ¥641.70

¥622.45 Save ¥19.25 (3%)

发货时间:大约 3 weeks
Extra 2-10 working days if shipping address outside Hong Kong
Free delivery Hong Kong?
Hong Kong: free delivery (order over HKD 1000)
  • 描述 
  • 详细

    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.

你可能需要

The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition)
The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition)

List Price: ¥497.55

¥482.62 Save ¥14.93 (3%)

Hong Kong Tax & Accounting Practical Toolkit (Basic Package)
Hong Kong Tax & Accounting Practical Toolkit (Basic Package)
¥3,161.07
Hong Kong Company Secretary Checklist, 2nd Edition
Hong Kong Company Secretary Checklist, 2nd Edition

List Price: ¥1,283.40

¥1,244.90 Save ¥38.50 (3%)

Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book)
Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book)

List Price: ¥3,255.00

¥3,157.35 Save ¥97.65 (3%)

Butterworths Hong Kong Discrimination Law Handbook, 4th Edition
Butterworths Hong Kong Discrimination Law Handbook, 4th Edition

List Price: ¥1,395.00

¥1,353.15 Save ¥41.85 (3%)

Sentencing in Hong Kong, 11th Edition
Sentencing in Hong Kong, 11th Edition

List Price: ¥3,329.40

¥3,229.52 Save ¥99.88 (3%)

Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 6th Edition
Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 6th Edition

List Price: ¥2,120.40

¥2,056.79 Save ¥63.61 (3%)

Butterworths Hong Kong Company Law Handbook, 26th Edition
Butterworths Hong Kong Company Law Handbook, 26th Edition

List Price: ¥4,092.00

¥3,969.24 Save ¥122.76 (3%)

Cross-Border Crime in Hong Kong: Extradition, Mutual Assistance & Financial Sanctions, 3rd Edition
Cross-Border Crime in Hong Kong: Extradition, Mutual Assistance & Financial Sanctions, 3rd Edition

List Price: ¥1,934.40

¥1,876.37 Save ¥58.03 (3%)

Clough & Clough on Personal Injuries
Clough & Clough on Personal Injuries

List Price: ¥1,395.00

¥1,353.15 Save ¥41.85 (3%)

Hong Kong Personal Insolvency Manual, 3rd Edition
Hong Kong Personal Insolvency Manual, 3rd Edition

List Price: ¥1,860.00

¥1,804.20 Save ¥55.80 (3%)

Butterworths Hong Kong Conveyancing and Property Law Handbook, 6th Edition
Butterworths Hong Kong Conveyancing and Property Law Handbook, 6th Edition

List Price: ¥1,674.00

¥1,623.78 Save ¥50.22 (3%)

A Practical Guide to Resolving Shareholder Disputes, 2nd Edition
A Practical Guide to Resolving Shareholder Disputes, 2nd Edition

List Price: ¥1,674.00

¥1,623.78 Save ¥50.22 (3%)

Tort Law in Hong Kong, 5th Edition (Hardcopy + ebook)
Tort Law in Hong Kong, 5th Edition (Hardcopy + ebook)

List Price: ¥2,325.00

¥2,255.25 Save ¥69.75 (3%)

Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book)
Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book)

List Price: ¥2,974.14

¥2,884.92 Save ¥89.22 (3%)

Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book)
Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book)

List Price: ¥2,643.99

¥2,564.67 Save ¥79.32 (3%)

Hong Kong Company Law, 15th Edition
Hong Kong Company Law, 15th Edition

List Price: ¥457.56

¥443.83 Save ¥13.73 (3%)

Private Equity in Hong Kong and China, 4th Edition
Private Equity in Hong Kong and China, 4th Edition

List Price: ¥1,860.00

¥1,804.20 Save ¥55.80 (3%)

Hong Kong Family Court Practice, 4th Edition
Hong Kong Family Court Practice, 4th Edition

List Price: ¥2,511.00

¥2,435.67 Save ¥75.33 (3%)

Brooke's Notary Hong Kong, 3rd Edition
Brooke's Notary Hong Kong, 3rd Edition

List Price: ¥1,581.00

¥1,533.57 Save ¥47.43 (3%)