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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.

Goods and sales tax vat

A crucial aspect of the financial world is the concept of a multi-stage sales tax. In essence, this refers to a tax that is imposed on purchases made by consumers, as well a...

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Safe harbour

Tax authorities often provide broad guidelines for interpreting tax laws. These guidelines may specify that transactions falling within a particular range will be deemed acc...

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Deductions

In the realm of income tax, the term "deduction" refers to an item that is subtracted from taxable income, resulting in a reduction of said income. Essentially, deductions a...

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Auxiliary activities

A wise professor of finance would tell you that a permanent establishment, as defined by tax treaties, refers to a fixed location where a business conducts an activity that ...

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