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Taxes

Constructive ownership

This indirect ownership is known as beneficial ownership

When it comes to finances, it's important to understand the concept of beneficial ownership. This refers to the situation where an individual may be deemed to have ownership of property or stock, despite not directly holding it. In other words, the ownership is indirect. This can have significant implications for taxpayers, and it's crucial to have a solid understanding of this term. Let's delve into it further.

Indirect-charge method

In the realm of finance, there exists a practice known as cost allocation and apportionment, which involves determining the cost of services provided within a group and appr...

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Net profit

As we delve into the world of finance, it is important to understand the distinction between receipts from business transactions and deductible business expenses. While rece...

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Presumptive taxation

Taxation is a crucial aspect of any economy, and understanding its concepts is essential for anyone interested in finance. One such concept is the "average income" approach ...

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Constructive dividend

In the realm of finance, companies have the option to compensate their shareholders or those closely related to them through various forms of payment, including cash or non-...

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