|
Any of several techniques used to obtain part or all of an investor's return in the form of dividend payments. These techniques are often referred to as dividend capture when practiced in the United States. Dividend capture may be practiced if dividends are treated more favorably than other forms of investment return for tax, regulatory, or accounting purposes. Certain American, German and Japanese investors, among others, have found dividends particularly attractive at times. See also Dividend Capture Program.
|
