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Taxes

Stamp duties

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In the realm of finance, there exists a tax known as stamp duty. This tax is imposed upon the issuance of official documents, such as passports, property deeds, and contracts for the transfer of ownership. The method of levying this duty involves affixing a physical stamp onto the document itself. This tax, also referred to as stamp tax, is commonly used to generate revenue for the government and is a crucial aspect of financial planning and management.

Grandfather clause

When a law is modified or a tax treaty is formed or changed, there is a temporary clause that preserves any existing legislation. This clause ensures that the current legisl...

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Temporary importation

As an expert in the field of finance, it is crucial to understand the concept of temporary importation. This practice is common in several countries, where items can be brou...

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Substance over form doctrine

Tax authorities have the authority to disregard the legal structure of an arrangement and instead focus on its true essence. This is known as the substance over form doctrin...

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Loss relief

Income tax laws often include provisions for mitigating losses, commonly through carrying them over to offset against profits in previous or future years, or by using them t...

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