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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.

Competent authority (ca)

A forum has been established to resolve any disputes that may arise from the application or interpretation of a double tax treaty. Each country involved in the treaty design...

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Net worth tax

The net worth tax is a common feature in many European countries, particularly in the realm of property taxation. For resident taxpayers, the taxable base often includes the...

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Reciprocity principle

Tax treaties are agreements between two countries that aim to facilitate trade and investment by reducing the double taxation of individuals and businesses. One of the key p...

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Property tax

One of the fundamental aspects of finance is understanding the various forms of taxes that individuals and businesses are subject to. A crucial type of tax is property tax,...

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