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Overall statutory tax rates on dividend income- reports effective statutory tax rates on distributions of domestic source income to a resident individual shareholder, taking account of corporate income tax, personal income tax and any type of integration or relief to reduce the effects of double taxation. PIT: Personal Income Tax CIT: Corporate Income Tax CL - Classical system (dividend income is taxed at the shareholder level in the same way as other types of capital income (e.g. interest income) MCL - Modified classical system (dividend income taxed at preferantial rates (e.g. compared to interest income) at the shareholder level. FI - Full imputation (dividend tax credit at shareholder level for underlying corporate profits tax) PI - Partial imputation (dividend tax credit at shareholder level for part of underlying corporate profits tax) PIN - Partial inclusion (a part of received dividends is included as taxable income at the shareholder level) SR - Split rate system (distributed dividends are taxed at higher rates than retained earnings at the corporate level) NST - No shareholder taxation of dividends (no other tax than the tax on corporate profits) CD - Corporate deduction (corporate level deduction, fully or partly, in respect of dividend paid) OTH - Other types of systems