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Taxes

Imputation system

In finance, we often come across the term "imputation system". It refers to a tax system where a portion of the tax paid by a company on its profits is offset against the tax liability of shareholders who receive distributions from the company's profits. This system aims to avoid double taxation on corporate profits and incentivize companies to distribute their earnings to shareholders in the form of dividends. Essentially, it allows shareholders to benefit from the company's tax payments. This is a common practice in many countries, and understanding its implications is crucial in the world of finance.

International taxation

International taxation has long been understood as the application of treaty provisions aimed at alleviating double taxation on an international scale. However, its scope ex...

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Exemptions

In the world of finance, it is common for tax laws to include exemptions for certain individuals, items, or transactions that would otherwise be subject to taxation. These e...

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Imputed interest

One important concept in finance is implied interest. When a mortgage includes an interest rate that is deemed insufficient by tax law, the government will impute a higher r...

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Foreign tax relief

When discussing the topic of foreign tax relief, there are two main approaches that are often used: the credit method and the exemption method. In simple terms, these method...

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