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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.

Credit, foreign tax

Double taxation is a common concern for businesses operating in multiple countries. To alleviate this issue, there is a method known as the foreign tax credit. Essentially, ...

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Alienation of income

One often hears the term "transfer of income rights" in the realm of finance. This refers to the process of transferring the right to receive income from a source without ne...

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Reduced rates

Tax laws in different countries may have varying rates for taxes imposed on individuals and entities. However, there are instances where these rates may be reduced, such as ...

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Terrtoriality principle

One commonly used term in the world of finance is "territorial taxation". This concept refers to the practice of taxing individuals or businesses only within the boundaries ...

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