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Taxes

Loss relief

Income tax laws often include provisions for mitigating losses, commonly through carrying them over to offset against profits in previous or future years, or by using them to reduce other income within the same tax year. These measures provide a means for taxpayers to mitigate the financial impact of losses incurred in their business or personal endeavors. This can be particularly beneficial for businesses facing economic challenges or individuals experiencing unexpected financial setbacks.

Privileged tax regime

A commonly used term to describe the tax system of a country known for its favorable tax policies. This term is often used to refer to a jurisdiction that offers low or no t...

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Protocol

A protocol is a legally binding document that outlines the terms agreed upon by negotiating parties before a final treaty is signed. In the realm of finance, a protocol is a...

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Use tax

In the realm of finance, we often come across the term "use tax." This refers to a tax imposed on goods that are used within a certain jurisdiction, even if they were purcha...

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Abuse of law

is called the Substance Over Form Principle. The Substance Over Form Principle is a fundamental concept in finance that allows tax authorities to disregard a taxpayer's use ...

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