Whether or not a dividend received is a temporary or permanent difference (or neither) is dependent on the jurisdictional tax law.
The difference is determined on the basis of the tax treatment. If there is a timing difference, then there will be a temporary difference.
If there is a taxability issue (maybe non-recognition for tax), then it would be a permanent difference.
Hope that helps.
-mh
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Michael Henry
Controller
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Original Message:
Sent: 04-12-2021 05:54 AM
From: Surya Kumar
Subject: Dividend Receipt
Dear all
Please explain divided receipt is a permanent difference or temporary difference in deferred tax
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Surya Bhan
Account Manager
ARBTC
Dubai
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