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Forums › ACCA Forums › ACCA TX Taxation Forums › Dividends
can anyoe plz define div from connected and un-connected companies…………and how do we treat them????………i olways get confused with these terms
i assume that connected companies means branch or subsidiary of parent company and unconnected companies means assocaites.
under corporation tax
baranch income is added in parents profits for tax calculation purposes
where as the dividend earned from associates are added in total profit as foreign investment income. such income is only used to know the profit limits as to have tax rate and marginal releif amount. i hope u had gone through that topic and will get the point
yah got it …….thanks
🙂