法律英语词汇“dividend tax”的翻译、意思、用法、释义-法律词典

单词	dividend tax
释义	dividend tax Dividends are subjected to income tax separately from other income. The first tranche of dividend income has no income tax charge. Dividends above that level attract a charge. There is no tax credit on a dividend received. The tax is not levied on a dividend received by a company. Dividend tax is a UK tax; unlike the main rate of income tax, neither the Scottish Parliament nor the Welsh Assembly has the power to specify a different rate of dividend tax (see Scottish Rate; Welsh Rate).
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