“What 'shareholder FDP ratio' used to mean (no longer applies)”
This part of the law used to explain what a ‘shareholder FDP ratio’ meant. FDP stands for ‘foreign dividend payment’. The shareholder FDP ratio was related to how companies kept track of their money, especially when dealing with foreign dividends. However, this section of the law no longer applies. It was removed on 1 July 2010, which means it’s not part of the current rules anymore. If you need to know about how foreign dividends are handled now, you’ll need to look at other, more recent parts of the tax laws.
