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Taxes

Shell company

A deceptive organization created by dishonest individuals to mask their tax evasion tactics.

Dependent personal services

The OECD model tax treaty is a comprehensive guide for dealing with employment income, such as salaries and wages. This guide specifically addresses the treatment of these t...

Limitation on benefits provision

A key aspect of tax treaty regulations is their aim to minimize the potential for treaty-shopping. This is achieved through the implementation of strict provisions that limi...

Foreign exchange tax

As we delve into the world of finance, we come across the concept of a special tax that is levied on transactions involving the sale of foreign exchange by domestic banking ...

Lump-sum exempt amounts

A tax-free threshold is a set amount of income or net worth that individuals are allowed to earn without being subject to taxation. It serves as a fixed sum that acts as a m...

Unitary tax system

In the realm of finance, there exists a concept known as the unitary tax system. This system calculates the profits of an enterprise or group as a whole, rather than individ...

Level playing field

Tax equalization is a strategy used by countries to minimize discrepancies in the taxation of mobile entities or transactions. This ensures fair competition among nations ba...

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Bank Deposits

All terms and concepts related to the placement of money in a bank account, including savings accoun

Derivatives

All terms & concepts related to financial contracts whose value is based on an underlying asset,

Insurance

All terms and concepts related to insurance, which is a financial arrangement that provides protecti

Stocks

All terms and concepts related to stocks, also known as equities, which represent ownership shares i

Public Offerings

All terms related to a company selling its shares or bonds to the public for the first time (IPOs) o

IPO

All terms and concepts related to the process in which a private company offers its shares to the pu

Fixed Income Instruments

All terms related to investments like bonds or treasury bills that provide regular, fixed payments,

Corporate Actions

Terms related to decisions and events initiated by a company that can impact its stock, such as divi

Financial Terms

A comprehensive resource containing definitions and explanations of terms, concepts, and jargon used

Property

The "Property" category in finance encompasses all aspects related to real estate and tangible asset

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