Title: The taxation of distributions from companies
Description: This discussion paper contains the Valabh Committee's proposals on the tax treatment of dividends from companies. The recommendations are divided into two parts - those which adopt the Government's earlier proposed approach, and those recommendations which are different or cover additional areas (such as excess retention tax and unit trusts). The paper is supported by draft legislation.
Subjects: Dividends, Taxation, Law and legislation, Corporations, Income tax
Places: New Zealand