Medi Assist Healthcare IPO

Home Taxes

Finance Wiki

Trending Categories

All Financial Terms Financial Instruments Market Entities Corporate Actions Public Offerings Fixed Income Instruments Currency Commodity Mutual Funds Derivatives Trading Terms Taxes

More

Derivatives Trading Terms Taxes Property Fixed Income Credit Cards Options and Futures Stocks Insurance IPO Technicals Retirement Planning Loans Gold Bank Deposits

A

B

C

D

E

F

G

H

I

J

K

L

M

N

O

P

Q

R

S

T

U

V

W

X

Y

Z

#

Taxes

Force of attraction

One must understand the importance of a permanent establishment when it comes to taxation. This refers to the concept where a country taxes the income and property of a business located within its borders. However, it also extends to all income earned by the foreign head office from sources within the country and all property owned by the foreign head office situated in the country. Interestingly, the OECD model treaty does not allow the application of this concept.

Income splitting

A key concept in finance is the utilization of arrangements where income, that would have been subjected to a higher tax rate if received by the original earner, is instead ...

More

Net profit margin

The measure of a company's profitability in relation to its total revenue, commonly referred to as the operating profit to gross income ratio, is a key metric in the realm of...

More

Lottery tax

In the realm of finance, it is important to understand the concept of tax on the sale of lots or the receipt of prizes after the drawing of lots. This refers to the tax that...

More

Entity

Understanding tax implications is crucial in the world of finance. A key concept to grasp is the idea of entities, which are separate entities that are taxed individually. T...

More