10.06.2015 Imputation credit for foreign corporation tax refused Despite apparently favourable ECJ judgments, the Supreme Tax Court has once again refused a taxpayer credit for the foreign corporation tax due on a dividend received during the currency of the old, imputation tax System. Categories: Supreme Tax Court casesKeywords: imputation, imputation system, Foreign T ...
30.06.2011 Maximum imputation credit for foreign tax is amount paid The ECJ has held that the foreign tax imputation credit on a dividend received from abroad is the lower of the corporation tax shown to have been paid abroad and the income tax due on the dividend by recipient. Categories: From EuropeKeywords: Meilicke, imputation, foreign dividend, ...
