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Taxes

Frivolous position

A tax position that is deliberately put forward in an insincere manner and is clearly inappropriate.

Best method rule

One important rule in transfer pricing is the requirement to use the method that produces the most accurate measure of an arm's length price. This means that the chosen meth...

As a professor of finance, it is important to understand the concept of taxpayer confidentiality. This refers to the responsibility of tax officials to keep personal informa...

Compensatory stock options

As a professor of finance, I want to discuss the various options that are available to employees as a form of partial compensation for their services. These options include ...

Foreign-source income

Foreign income is any income earned from countries other than the country where the taxpayer lives. This can include earnings from investments, businesses, or employment in ...

Central management and control

In the realm of finance, there exists a crucial criterion for determining the residency of a company - the location of its central management and control. This pertains to t...

Horizontal equity

In the world of finance, there is a fundamental principle known as the "equal treatment doctrine." This doctrine states that taxpayers who are in similar situations should b...

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Insurance

All terms and concepts related to insurance, which is a financial arrangement that provides protecti

Fixed Income

Investments that provide regular, fixed payments, such as bonds and treasury bills.

Technicals

All terms and concepts related to technical analysis in finance, which involves using historical pri

Credit Cards

All terms and concepts related to the use, features, and management of payment cards allowing users

Financial Terms

A comprehensive resource containing definitions and explanations of terms, concepts, and jargon used

Options and Futures

All terminologies and concepts related to financial derivatives, including options and futures contr

Taxes

All terminology and concepts related to various tax types, tax laws, and taxation principles.

Bank Deposits

All terms and concepts related to the placement of money in a bank account, including savings accoun

Currency

All terms related to the system of money in general use in a particular country, representing a medi

Mutual Funds

All terms and concepts related to mutual funds, which are investment vehicles that pool funds from m

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