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Taxes

Statute of limitations

In the realm of finance, there exists a legal term known as a statute of limitations. This term refers to a set time period during which a particular legal action can be pursued. This may include actions like tax collection or appealing a decision from a tax authority or lower court. Understanding the implications of this term is crucial for navigating the intricate world of finance and its legal implications. As such, it is important to delve deeper into the concept of statute of limitations and how it affects various financial proceedings.

Foreign tax relief

When discussing the topic of foreign tax relief, there are two main approaches that are often used: the credit method and the exemption method. In simple terms, these method...

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Wear and tear

As we delve into the world of finance, it is important to understand the concept of depreciation. This refers to the decrease in value of an asset due to its regular usage. ...

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Imputation system

In finance, we often come across the term "imputation system". It refers to a tax system where a portion of the tax paid by a company on its profits is offset against the ta...

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Origin principle

Under the value-added tax (VAT) system, there exists a principle known as "origin-based taxation." This means that the country where the goods are produced is responsible fo...

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