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Taxes

Alienation of income

One often hears the term "transfer of income rights" in the realm of finance. This refers to the process of transferring the right to receive income from a source without necessarily transferring ownership of that source to the same individual. In simpler terms, it means someone can receive the benefits of an income source without actually owning it. This concept is important to understand in the world of finance and investing.

Frontier workers

This A frontier worker, in terms of taxation, is an individual who regularly travels between their residence and workplace across a border, typically on a daily basis. This ...

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Invoice company

Transfer pricing is a common concept in the world of finance, and one term that often comes up is "tax haven company." This refers to a company that is set up in a jurisdict...

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World wide income

A resident company or individual's income tax liability is determined by the country they reside in. This means that their worldwide income is subject to corporate or indivi...

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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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