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(p. 202) 20. Taxation of distributions and debenture interest 

(p. 202) 20. Taxation of distributions and debenture interest
Chapter:
(p. 202) 20. Taxation of distributions and debenture interest
Author(s):

J. Scott Slorach

and Jason Ellis

DOI:
10.1093/he/9780198787686.003.0020
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date: 22 September 2019

This chapter deals with the taxation of distributions by way of dividend and of debenture interest. Both dividends and debenture interest are income returns on investments made in companies and, therefore, subject to income tax.

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