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Import duty

of Care As a professor of finance, it is crucial to understand the concept of duty of care. This refers to the responsibility that a person or organization has towards their clients or investors. It encompasses the duty to act in good faith, with due diligence, and in the best interest of those being served. In the financial world, this duty is especially important as it involves handling other people's money. It requires a high level of expertise, ethical behavior, and accountability. Thus, it is essential to establish and maintain a duty of care to ensure the protection of investors and maintain trust in the financial market.

Transfer tax

When discussing the topic of taxation, it is important to understand the concept of transfer tax. This type of tax is imposed on the exchange of goods and rights, such as th...

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Brackets

In the world of finance, there is a term that is often used in reference to the graduated system of taxation. This term, known as "tax brackets," refers to the various level...

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Generation-skipping tax

In order to prevent the avoidance of transfer tax, which includes both estate tax and gift tax, a specific type of tax is imposed. This tax is known as generation-skipping t...

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Frivolous position

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

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