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Taxes

Depletion

A deductible expense is a term used to describe the reduction in value of a natural resource as a result of its extraction. This means that when a natural resource is taken out of the ground, its value decreases. This is an important concept to understand in finance, as it impacts the overall profitability of a company. Essentially, it is a way to account for the depletion of natural resources and their impact on a company's financial health.

Rollover relief

Roll-over relief is a valuable tool in the world of finance, providing a means to defer the burden of capital gains tax. This relief allows for the postponement of a taxable...

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Expatriation rules

When a taxpayer gives up their residence or citizenship to evade taxes, they can still be held accountable under certain rules. These rules dictate that the taxpayer can sti...

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Balancing payment

In finance, we often come across the term "payment" which refers to the transfer of funds from one party to another. In the context of Cost Contribution Arrangements (CCA), ...

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Level playing field

Tax equalization is a strategy used by countries to minimize discrepancies in the taxation of mobile entities or transactions. This ensures fair competition among nations ba...

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