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Taxes

Non-recourse debt

A non-recourse debt is a type of financing where the borrower is not personally liable for the repayment of the debt. This means that the lender can only use the pledged collateral to satisfy the debt, and cannot go after the borrower's other assets. This type of debt is commonly used in real estate financing, where the property acts as collateral for the loan. It is important to understand the implications of non-recourse debt before entering into any financial agreements.

Competent authority (ca)

A forum has been established to resolve any disputes that may arise from the application or interpretation of a double tax treaty. Each country involved in the treaty design...

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Tax holiday

A common fiscal policy measure utilized in developing nations is the tax holiday. This strategy offers a temporary period of relief from income tax for newly established ind...

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Short-term capital gains

Capital gain is the profit gained from selling assets that have been owned for a short period. This gain is subject to taxation and is an important concept in finance. It is...

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Field audit

This is known as a field audit. A crucial aspect of tax compliance is the field audit, where tax authorities assess a taxpayer's tax return at their place of business. This...

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