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Taxes

Debtor

In the world of finance, we often come across the term "debtor" or "borrower". This refers to an individual or entity that has taken on a financial obligation to repay borrowed funds. This could be in the form of a loan, credit card debt, or any other type of financial agreement. Essentially, a debtor is someone who owes money to someone else. As we dive deeper into the world of finance, understanding the role of a debtor is crucial.

Effective tax rate

As we explore the realm of taxation, it is important to understand the concept of marginal tax rate. This refers to the rate at which an individual's tax liability would be ...

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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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Taxable period

In finance, taxes are imposed over a specific time frame known as the "taxable period". This duration is determined by the government and is crucial for calculating the amoun...

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Capital assets

Investment property refers to any asset owned by an individual or entity for the purpose of generating income or appreciation. This can include real estate, stocks, or other...

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