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The 'Corporate Taxation' model A Imposes tax on the income of the business entity at entity level ( Permits the Tax Commissioner to tax both
The 'Corporate Taxation' model A Imposes tax on the income of the business entity at entity level ( Permits the Tax Commissioner to tax both the company and the shareholder for income distributed to the shareholder Is designed to ensure that shareholders to whom the company pays dividends pay all the tax owing for the dividend income D Is designed to ensure that companies and shareholders always share in equal proportion the tax owing for company income
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