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Taxes

Central management and control

In the realm of finance, there exists a crucial criterion for determining the residency of a company - the location of its central management and control. This pertains to the ultimate level of authority in the company's operations. It is a fundamental concept worth understanding in order to comprehend the financial standing of a business entity.

Source principle of taxation

One fundamental principle in the realm of international taxation is the concept of territorial taxation. This principle dictates that a country has the right to tax all inco...

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Hybrid accounting methods

In the world of finance, there exists a concept known as "hybrid accounting." This term describes the practice of utilizing a combination of accounting methods, such as accr...

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Jurisdiction

In the realm of finance, one may come across the term "Tax Jurisdiction" which refers to the power, right, or authority to interpret and apply tax laws or decisions. It is cr...

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Malpractice

Professional misconduct refers to the improper or unethical actions of a professional while carrying out their duties. This can be deliberate or unintentional, resulting fro...

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