Australian assignment of dividends to nonresident shareholders.
26 May 08 |
TAX NOTES INTERNATIONAL
Issue: Vol 50 No 8 2008
The High Court has made findings regarding the declaration of dividends and when, by declaring a dividend, a company creates a debt owing to its shareholder. These findings have serious consequences for the assignment of dividends by an Australian company to its nonresident shareholders.
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Fiona is a Professor of Taxation and Business Law
School of Taxation & Business Law
UNSW Business School
University of New South Wales.
- Current at
29 May 2019