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Taxes

Accounts receivable

is known as accounts payable.

Accounts payable is a term commonly used in the world of finance. It refers to the amount of money a company owes to its creditors, which is recorded as a liability on its balance sheet. These are typically unsettled transactions or claims that are part of the normal course of a business. As a knowledgeable professor, it is important to understand the significance of this term and how it impacts a company's financial standing.

Tax sparing credit

Tax treaties between developing countries and foreign investors often include a provision for double taxation relief, known as "tax sparing." This refers to a situation wher...

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Small business relief

Small businesses are often eligible for tax concessions, which refer to special benefits or exemptions from taxes. These concessions are designed to support and encourage th...

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Pro rata rule

VAT systems typically allow for a credit on input tax, which refers to the VAT previously paid on goods and services. This credit can be claimed when these items are used in...

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Auxiliary company

A subsidiary is a company that is owned by a larger parent company. They provide supporting services to other companies within the same group. These services can include adm...

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