KSIĄŻKI POWIĄZANE ZE SŁOWEM «UNFRANKED INCOME»
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1
Taxation of Cross-Border Portfolio Investment Mutual Funds ...
The accrued unitholders and unfranked income respectively in the hands of the
to the underlying income is effectively (see first corporate unitholder. income of
the trust. paid to the unitholder at column). Where AUT presents distributable ...
Indeed, that is why investors prefer unfranked income to be paid as capital gains
rather than dividends. Dividend imputation is an ingenious solution to the
problems we encounter when taxing capital gains because it collects tax revenue
on ...
3
A Dictionary of Taxation
282 unfranked income unfranked income See franked investment income.
uniform taxes Very broad-based taxes levied at a single rate. unilateral relief Tax
relief on income which has already been taxed in another jurisdiction on the
basis of ...
4
The Gilt-Edgedl Market (RLE Banking and Finance)
Life assurance funds (a) In respect of life business they pay a maximum of 371⁄2
per cent on policy holders' unfranked income (income other than from dividends).
Under current proposals this will be reduced to 35 per cent from the 1986/7 ...
5
The Split Capital Investment Trust Crisis
Corporation tax rates are applied to unfranked income, after offsetting the trust's
expenses and interest payments. . Banking covenants are checked and, if
breached, portfolio reallocation is carried out according to a specified covenant
breach ...
6
Tax Notes International
The point to note is that although the calculations distort the amount of the
unfranked income chargeable in the corporate unitholder's hands (because the
relief for management expenses is spread over all types of income), the formulas
have ...
7
The One Page Financial Plan: Everything You Need to ...
It's also important to understand the income and tax consequences of the
different corporate bonds as some provide franked income, that is, 30 per cent tax
has been paid for you, and many provide unfranked income (taxed at your
marginal ...
8
Public Policies and Household Saving
... to a tax rate which a basic-rate taxpayer would face (although there are some
rules on franked versus unfranked income that mean a life assurance portfolio is
actually marginally less attractive than the same portfolio held independently).
9
Corporate and Individual Taxes 2002-2003: WorldWide Summaries
WorldWide Summaries PricewaterhouseCoopers LLP. Persons to whom
allowances for laundry and uniforms (up to a specified limit) can be paid tax-free
must be designated by the Commissioner of Income Tax. Tax reimbursement is
exempt ...
PricewaterhouseCoopers LLP, 2002
10
An Introduction to Fund Management
... risks Undertakings for Collective Investment in Transferable Securities (UCITS)
see also offshore funds concepts FSA regulations underweight states, portfolios
underwriting, shares unfranked income unit trusts see also institutional investors
...
