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单词 franked investment income
释义

franked investment income

noun [mass noun]
(In the UK) income in the form of dividends paid to a company from earnings on which corporation tax has already been paid by the originating company.As I mentioned earlier, the franked investment income case may cost an additional £7 billion....
  • There are also special rules for the treatment of franked investment income, dividend income.
  • Surplus franked investment is the excess of the aggregate of nine eighths of the franked investment income and the surplus franked investment income brought forward over the franked distribution.
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更新时间:2025/2/24 3:35:36