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Essay

Tax And Sexuality

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Issue:

Social Issues

 

Written by:

Maria H

 

Date added:

April 25, 2015

 

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Grade:

A

 

No of pages / words:

1 / 272

 

Was viewed:

6678 times

 

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Essay content:

Australia and New Zealand have imputation systems. From 1973 to 1999, the UK operated a partial imputation system, with shareholders able to claim a tax credit reflecting advance corporation tax (ACT) paid by a company when a distribution was made. A company could set off ACT against the company's annual corporation tax liability...
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A company could set off ACT against the company's annual corporation tax liability. * Distributions such as dividends may be fully or partially exempt from tax. o Austria and Germany operate a "double income" system on distributions, where only half the distribution is subject to tax, or, equivalently, the tax rate is halved...
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