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.
Corporation tax in the United Kingdom is a corporate tax levied in on the profits made by UK-resident companies and on the profits of entities registered overseas with permanent establishments in the UK.
In Canada, taxation is a prerogative shared between the federal government and the various provincial and territorial legislatures.
A Finance Act is the headline fiscal (budgetary) legislation enacted by the UK Parliament, containing multiple provisions as to taxes, duties, exemptions and reliefs at least once per year, and in particular setting out the principal tax rates for each fiscal year.
The Finance Act 2004 is an Act of the Parliament of the United Kingdom. It prescribes changes to Excise Duties, Value Added Tax, Income Tax, Corporation Tax, and Capital Gains Tax. It enacts the 2004 Budget speech made by Chancellor of the Exchequer Gordon Brown to the Parliament of the United Kingdom.
The Income and Corporation Taxes Act 1988, also known as ICTA, was the foremost United Kingdom Act of Parliament concerned with taxation until the Income Tax Act 2007 and the Corporation Tax Act 2010. ICTA was enacted in order to consolidate a number of earlier legislative provisions covering taxation. Originally, ICTA primarily covered income tax and corporation tax. It is the longest Act of Parliament to have ever been written.
Income tax in India is governed by Entry 82 of the Union List of the Seventh Schedule to the Constitution of India, empowering the central government to tax non-agricultural income; agricultural income is defined in Section 10(1) of the Income-tax Act, 1961. Income-tax law consists of the 1961 act, Income Tax Rules 1962, Notifications and Circulars issued by the Central Board of Direct Taxes (CBDT), annual Finance Acts, and judicial pronouncements by the Supreme and high courts.
The Finance Act 1997 is an Act of the Parliament of the United Kingdom enacting the 1997 United Kingdom Budget. The Chancellor of the Exchequer delivers the annual budget speech outlining changes in spending, tax, duty and other financial matters. The respective year's Finance Act is the mechanism to enact the changes. Levels of Excise Duties, Value Added Tax, Income Tax, Corporation Tax and Capital Gains Tax) are often modified.
The Finance Act 1998 is an Act of the United Kingdom Parliament prescribing changes to Excise Duties; Value Added Tax; Income Tax; Corporation Tax; and Capital Gains Tax. It enacts the 1998 Budget speech made by Chancellor of the Exchequer Gordon Brown to the Parliament of the United Kingdom.
The Finance Act 1999 is an Act of the United Kingdom Parliament prescribing changes to Excise Duties; Value Added Tax; Income Tax; Corporation Tax; and Capital Gains Tax. It enacts the 1999 Budget speech made by Chancellor of the Exchequer Gordon Brown to the Parliament of the United Kingdom.
The Finance Act 2003 is an Act of the Parliament of the United Kingdom prescribing changes to Excise Duties, Value Added Tax, Income Tax, Corporation Tax, and Capital Gains Tax. It enacts the 2003 Budget speech made by Chancellor of the Exchequer Gordon Brown to the Parliament of the United Kingdom.
The Finance Act 2002 (c.23) is an Act of the Parliament of the United Kingdom prescribing changes to excise duties, Value Added Tax, Income Tax, Corporation Tax and Capital Gains Tax. It enacts the 2002 Budget speech made by Chancellor of the Exchequer Gordon Brown to the Parliament of the United Kingdom.
The Finance Act 2001 is an Act of the Parliament of the United Kingdom prescribing changes to Excise Duties, Value Added Tax, Income Tax, Corporation Tax, and Capital Gains Tax. It enacts the 2001 Budget speech made by Chancellor of the Exchequer Gordon Brown to the Parliament of the United Kingdom.
The Finance Act 2000 is an Act of the Parliament of the United Kingdom prescribing changes to excise duties, Value Added Tax, Income Tax, Corporation Tax, Stamp Duty and Capital Gains Tax. It enacts the 2000 Budget speech made by Chancellor of the Exchequer Gordon Brown to the Parliament of the United Kingdom.
The Finance Act 2006 is an Act of the Parliament of the United Kingdom prescribing changes to Excise Duties; Value Added Tax; Income Tax; Corporation Tax; and Capital Gains Tax. It enacts the 2006 Budget speech made by Chancellor of the Exchequer Gordon Brown to the Parliament of the United Kingdom.
Taxation in Bhutan is conducted by the national government and by its subsidiary local governments. All taxation is ultimately overseen by the Bhutan Ministry of Finance, Department of Revenue and Customs, which is part of the executive Lhengye Zhungtshog (cabinet). The modern legal basis for taxation in Bhutan derives from legislation. Several acts provide for taxation and enforcement only germane to their subject matter and at various levels of government, while a smaller number provide more comprehensive substantive tax law. As a result, the tax scheme of Bhutan is highly decentralized.
The Finance Act 2012 is an Act of the Parliament of the United Kingdom enacting the 2012 United Kingdom Budget. The Chancellor of the Exchequer delivers the annual budget speech outlining changes in spending, tax, duty and other financial matters. The respective year's Finance Act is the mechanism to enact the changes. Levels of Excise Duties, Value Added Tax, Income Tax, Corporation Tax and Capital Gains Tax) are often modified.
The Finance Act 2010 is an Act of the Parliament of the United Kingdom enacting the March 2010 United Kingdom Budget. The Chancellor of the Exchequer delivers the annual budget speech outlining changes in spending, tax, duty and other financial matters. However, in 2010 there was a second budget in June. The respective year's Finance Act is the mechanism to enact the changes. Levels of Excise Duties, Value Added Tax, Income Tax, Corporation Tax and Capital Gains Tax) are often modified.
The Finance (No.2) Act 2010 is an Act of the Parliament of the United Kingdom enacting the June 2010 United Kingdom Budget. The Chancellor of the Exchequer delivers the annual budget speech outlining changes in spending, tax, duty and other financial matters. However, in 2010 there was an earlier budget in March. The respective year's Finance Act is the mechanism to enact the changes. Levels of Excise Duties, Value Added Tax, Income Tax, Corporation Tax and Capital Gains Tax) are often modified.
The Finance Act 2015 is an Act of the Parliament of the United Kingdom enacting the 2015 United Kingdom budget. The Chancellor of the Exchequer delivers the annual budget speech outlining changes in spending, tax, duty and other financial matters. The respective year's Finance Act is the mechanism to enact the changes. Levels of excise duties, value-added tax, income tax, corporation tax and capital gains tax) are often modified.
