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Taxes

Tax return

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Welcome to the world of finance, where we explore the concepts of risk and return. As investors, we are constantly faced with decisions that involve balancing these two concepts. Return refers to the amount of profit or loss we may earn on our investments, while risk is the possibility of losing our investment. It is important to understand the relationship between return and risk, as it can greatly impact our investment decisions. Let's dive deeper into these terms and their implications in the world of finance.

Central management and control

In the realm of finance, there exists a crucial criterion for determining the residency of a company - the location of its central management and control. This pertains to t...

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Administrative expenses

Indirect expenses, also known as overhead costs, are not as straightforwardly linked to a specific activity as direct costs such as production and sales expenses. They often...

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Terrtoriality principle

One commonly used term in the world of finance is "territorial taxation". This concept refers to the practice of taxing individuals or businesses only within the boundaries ...

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Accrual basis (accrual method)

. In finance, there is a method of accounting called accrual basis. It involves recording income and expenses in taxable income or expense when they are earned or incurred, r...

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