About: Dividend tax

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A dividend tax is a tax imposed by a jurisdiction on dividends paid by a corporation to its shareholders (stockholders). The primary tax liability is that of the shareholder, though a tax obligation may also be imposed on the corporation in the form of a withholding tax. In some cases the withholding tax may be the extent of the tax liability in relation to the dividend. A dividend tax is in addition to any tax imposed directly on the corporation on its profits. Some jurisdictions do not tax dividends.

Attributes	Values
rdf:type	yago:WikicatWithholdingTaxes yago:Abstraction100002137 yago:Assets113329641 yago:Charge113400798 yago:Dividend113408023 yago:FinancialGain113254985 yago:Gain113254805 yago:Income113255145 yago:IncomeTax113310230 yago:Levy113308864 yago:Liabilities113396054 yago:NetIncome113258362 yago:Possession100032613 yago:Relation100031921 yago:WithholdingTax113311368 organisation yago:Sum113331198 yago:Tax113308999 yago:WikicatDividends
rdfs:label	Dividend tax (en) Dividendbelasting (nl) Kupongskatt (sv) 股息稅 (zh)
rdfs:comment	股息稅是向股東對其股息收入收取的稅款。不同於其他針對勞力生產的稅務，股息稅為針對資本產生的收入開徵的稅項。 (zh) A dividend tax is a tax imposed by a jurisdiction on dividends paid by a corporation to its shareholders (stockholders). The primary tax liability is that of the shareholder, though a tax obligation may also be imposed on the corporation in the form of a withholding tax. In some cases the withholding tax may be the extent of the tax liability in relation to the dividend. A dividend tax is in addition to any tax imposed directly on the corporation on its profits. Some jurisdictions do not tax dividends. (en) Dividendbelasting (Europees Nederland), opbrengstbelasting (Caribisch Nederland) of roerende voorheffing (België) is een internationaal veel voorkomende vorm van directe belasting die door een staat wordt geheven op inkomen in de vorm van dividend. De belasting wordt geïnd door inhouding op de dividenduitkering. Een dividenduitkering is een uitkering van een door een vennootschap in het verleden behaalde winst aan haar aandeelhouder(s). (nl) Kupongskatt är en skatt i Sverige som tas ur person som erhåller utdelning från svenskt aktiebolag men som inte är bosatt i Sverige och inte heller skattskyldig där. I dubbelbeskattningsavtalen regleras med vilket belopp kupongskatten ska tas ut för personer som omfattas av avtalen. I de avtal Sverige har träffat är kupongskatten oftast begränsad till 15 %. Så är det beträffande de nordiska länderna. För personer med skattehemvist i Storbritannien är kupongskatten 5 %, för USA 15 % liksom för Frankrike och Tyskland medan för Schweiz är den 30 % men med rätt att få tillbaka 15 % efter ansökan. (sv)
dcterms:subject	Withholding taxes Dividends
Wikipage page ID	166496 (xsd:integer)
Wikipage revision ID	1107717569 (xsd:integer)
Link from a Wikipage to another Wikipage	Amount realized Tax planning United Kingdom corporation tax Double taxation Income tax Income tax in the Netherlands Income trust Limited liability Corporate tax Qualified dividend George W. Bush Corporation Third Rutte cabinet Withholding tax Sixteenth Amendment to the United States Constitution State income tax Comprehensive income Stock Taxable income Barack Obama Cato Institute Dividend imputation Healthcare in Taiwan American Taxpayer Relief Act of 2012 Passive income Capital gain Capital gains tax in the United States Franking credit Mutual fund Revenue Act of 1913 Withholding taxes Armenia Dividends Jobs and Growth Tax Relief Reconciliation Act of 2003 Holding company Tax Increase Prevention and Reconciliation Act of 2005 Dividend Dollars & Sense Gross income Internal Revenue Service Market capitalization Affordable Care Act Stock market Unit Trust of India Taxation in the United States Tax-exempt Rate schedule (federal income tax) Share repurchase Unearned income Shareholder Earned income Estate tax (United States) West Georgia University dbr:In-dividend_date
Link from a Wikipage to an external page	http://www.dollarsandsense.org/archives/2003/0303miller.pdf https://web.archive.org/web/20071128090709/http:/tscpa.com/Journal/articles/dividend_tax_cut_traps.pdf https://www.irs.gov/publications/p17/ch08.html http://www.thehindubusinessline.com/2007/03/09/stories/2007030901060900.htm
sameAs	Dividend tax Dividend tax Dividend tax Dividend tax Dividend tax Dividend tax Dividend tax Dividend tax Dividend tax
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