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Taxes

Payroll tax

One of the essential terms in the field of finance is payroll tax. This refers to the tax that an employer must pay on the total amount of salaries, wages, and other forms of compensation given to their employees. Unlike other types of taxes, payroll tax is not based on individual circumstances, such as one's residence or family status. It is a universal tax that applies to all employees regardless of their personal situation.

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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Captive bank

A captive bank is a fully owned subsidiary of a multinational corporation that offers banking services to the parent company and its affiliated entities. These banks are typ...

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Advance ruling

. A letter ruling is a valuable tool in understanding the complex world of taxes. It is a written statement from tax authorities to a taxpayer, providing a detailed interpreta...

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Management expenses

When it comes to calculating taxable profits for a trade, the expenses of management are typically deductible. However, for a group of companies, it becomes crucial to deter...

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