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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.

International double taxation

As we delve into the topic of taxation, it is important to understand the concept of double taxation. This refers to the occurrence of taxing the same income or asset twice...

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Primary adjustment

Let's delve into the concept of transfer pricing, a crucial aspect of international taxation. Simply put, transfer pricing refers to the pricing of goods or services between...

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Forfait

In certain countries, taxes may be imposed on an approximate taxable amount, known as a forfait, specifically when it comes to income tax or turnover tax for small businesse...

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Return of capital

In the realm of finance, there exists a unique term known as "non-dividend distribution". This refers to a payout that is not derived from a corporation's earnings and profi...

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