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Taxes

Buy-in payment

When a new participant joins a CCA, they make a payment to acquire a stake in the outcomes of previous CCA efforts. This is known as a buy-in payment. It allows the new entrant to benefit from the shared costs and resources of the existing CCA. Buy-in payments help to ensure fair and equitable distribution of the benefits and risks among all participants. Think of it as an entry fee for joining the CCA club.

Death duties

Estate taxes, also known as death taxes, are levied on the transfer of an individual's assets upon their passing. These taxes are imposed by the government and are based on ...

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Shifting an incidence of taxation

When it comes to taxation, it is important to understand who ultimately bears the burden of a particular tax. In the case of indirect taxation, the goal is for the tax to be...

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Single entity approach

One method of taxing a legal entity's business is through a permanent establishment, rather than a subsidiary company. This approach, known as the single entity approach, tr...

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Offence, tax

In the world of finance, it is crucial to understand tax offences as they can have severe consequences for individuals and businesses alike. These offences, as outlined in t...

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