Dividends Received Deduction - DRD
外汇网2021-06-19 13:34:55
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A tax deduction received by a corporation on the pidends paid to it by companies in which it has an ownership stake. The purpose of this deduction is to soften the consequences of triple taxation. Triple taxation occurs because the company paying the pidend does so with after-tax money and the receiving company is subject to income tax on the pidends. Therefore, if the company that receives the pidends decides to pay out its shareholders, the money will have been taxed three times.
Taobiz explains Dividends Received Deduction - DRD
If a company owns less than 20% of another company, it is able to deduct 70% of the pidends it receives. If the company owns more than 20% but less than 80% of the company paying the pidend, it is able to deduct 80% of the pidend received. If it owns more than 80% of the pidend-paying company, it is allowed to deduct 100% of the pidends it receives.
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