Shareholder

Shareholder

Shareholder means:
the owner of one or more shares of the stock of a corporation or mutual fund. A shareholder possesses the evidence, usually in the form of stock certificates, of real ownership of a portion of the property in actual or potential existence, held by the company in its name for the common benefit of all the owners. Dividend income is taxable to a shareholder when received, although a corporate shareholder may qualify for a 70%, 80%, or 100% dividend exclusion. Former IRC (check if this IRC provision is current here) §7701(a)(8).

Shareholder Activity in U.S. and other Developed Countries International Tax Meaning

An activity which is performed by a member of an MNE group (usually the parent company or a regional holding company) solely because of its ownership interest in one or more other group members, i.e. in its capacity as shareholder.

See Dividend in the American Legal Encyclopedia and Dividend in the World Legal Encyclopedia.


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