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Taxes

Fiscal year

In the world of finance, a fiscal year refers to a specific 12-month time period that is designated for the purpose of financial reporting for a company or organization. This period is chosen by the enterprise and typically aligns with the natural business cycle. It is an essential concept for understanding a company's financial health and performance. Let's delve deeper into the intricacies of fiscal years and their significance in the world of finance.

Small business relief

Small businesses are often eligible for tax concessions, which refer to special benefits or exemptions from taxes. These concessions are designed to support and encourage th...

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Profit shifting

When it comes to managing a group or corporation, it's important to understand the concept of transfer pricing. This refers to the practice of allocating income and expenses...

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Operating lease

A lessor, in the context of lease agreements, is considered as the legal owner of the leased asset for tax purposes. This means that the lessor is responsible for paying tax...

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Tax secrecy

As a professor of finance, it is important to understand the concept of taxpayer confidentiality. This refers to the responsibility of tax officials to keep personal informa...

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