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Taxes

Comparable uncontrolled price (cup) method

Transfer pricing is a fundamental concept in finance that involves evaluating the price of transferred property or services in a controlled transaction with that of a comparable uncontrolled transaction in similar circumstances. This method allows for a fair and accurate assessment of the value of such transactions, ensuring transparency and compliance with regulations. It is essential for businesses to understand and implement transfer pricing to maintain ethical and trustworthy financial practices.

Excise tax

A taxation is a financial levy placed upon various activities, professions, benefits, production, trade, or utilization. This is a common practice used by governments to gen...

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Rebate

A tax credit, also known as a fiscal credit, is a term that is commonly used in some countries to refer to a type of tax reduction. It is a tool used by governments to incen...

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Export duty

As we delve into the world of finance, it is important to understand the concept of export taxes. These are taxes imposed on basic commodities that are traded globally, incl...

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Substance over form doctrine

Tax authorities have the authority to disregard the legal structure of an arrangement and instead focus on its true essence. This is known as the substance over form doctrin...

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