For instance, in India, dividends are tax free in the hands of the shareholder, but the company paying the dividend has to pay dividend distribution tax at 12.5%.
Kwa mfano, nchini India, mgao wa gawio haulipishwi kodi mikononi mwa mwenyehisa, lakini kampuni inayolipa gawio hilo inapaswa kulipa kodi ya mgao wa gawio kwa 12.5%.