classical system of corporation tax

classical system of corporation tax A system of taxing companies in which the company is treated as a taxable entity separate from its shareholders. The profits of companies under this system are therefore taxed twice, first when made by the company and again when distributed to the shareholders as dividends. Compareimputation system.

• stamp duty land tax
• stamp duty reserve tax
• Standard and Poor’s 500
• standard application blank
• standard cash flow pattern
• standard cost allowance
• standard costing
• standard deviation
• standard direct labour cost
• standard direct labour rate
• standard direct materials cost
• standard direct materials price
• standard fixed overhead cost
• standard hour
• Standard Industrial Classification
• standardization strategy
• standardized marketing mix
• standard marginal costing
• standard materials usage
• standard mix
• standard operating profit
• standard overhead cost
• standard performance
• standard production cost
• standard purchase price