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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.

Group treatment

In finance, we often come across the term "fiscal unity", which refers to the tax treatment of associated companies. It allows for the grouping of profits and losses, essent...

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Invoice basis

When we talk about the application of VAT, we are referring to a method of calculating the tax that is added to the price of goods or services. This involves taking into acco...

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Direct charge method a

In finance, there is a method of charging directly for specific intra-group services based on a clearly identified basis. This approach involves the allocation of costs amon...

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Capital assets

Investment property refers to any asset owned by an individual or entity for the purpose of generating income or appreciation. This can include real estate, stocks, or other...

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