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Taxes

Double taxation, domestic and international

Let's dive into the concept of double taxation, a common term in the realm of finance. Domestic double taxation occurs when a federal state imposes comparable taxes on a taxpayer by different tax authorities of equal power. On the other hand, international double taxation occurs when a taxpayer is subject to similar taxes in two or more countries on the same income or capital. This can happen when income is taxed both in the source country and in the country where the recipient resides.

Looking through

In the world of finance, we often come across complex terms that may seem daunting at first glance. One such term is "piercing the corporate veil", which refers to the act o...

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Fiscal transparency

When we "look through" an entity, we are essentially attributing profits and losses directly to the individual members of that entity. This means that the profits of certain...

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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 r...

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Lump-sum rates

Taxation is a complex subject, but one that is essential to understand in the world of finance. As a knowledgeable professor, it is important for us to delve into the specifi...

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