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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.

Frivolous position

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

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Private ruling

A tax ruling is a decision made by tax authorities for an individual taxpayer, typically pertaining to a specific transaction or set of transactions. It is important to note...

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Revenue neutrality

Tax reform is subject to certain limitations, the most important of which is that it should not result in a significant change in the government's revenue. This means that a...

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Bilateral advance pricing arrangement (bapa) apa

is a common practice in international taxation. This is known as tax coordination. One frequently utilized strategy in international taxation is the collaboration between t...

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