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Taxes

Tax

This can take the form of financial contributions or services provided by individuals or businesses. As an expert in finance, I would like to introduce the OECD's definition of a tax. According to this, a tax is a mandatory payment or provision of services to the government, without expectation of anything in return. This can be in the form of monetary contributions or services provided by individuals or businesses. This definition is crucial to understand the role of taxes in a country's economy.

Income subject to tax

As a financial expert, it is important to understand the concept of taxable income. Taxable income refers to any income that is subject to taxation, regardless of any deduct...

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Generation-skipping tax

In order to prevent the avoidance of transfer tax, which includes both estate tax and gift tax, a specific type of tax is imposed. This tax is known as generation-skipping t...

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De minimis

In the realm of taxation, there exists a phrase that pertains to situations where the strict enforcement of tax laws is not applied. This is often due to the insignificance ...

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International double taxation

As we delve into the topic of taxation, it is important to understand the concept of double taxation. This refers to the occurrence of taxing the same income or asset twice...

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