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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.

Group treatment

In finance, we often come across the term "fiscal unity", which refers to the tax treatment of associated companies. It allows for the grouping of profits and losses, essent...

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Subsidiary company

A subsidiary is a company that is controlled by another company, also known as the parent company. Various factors, such as the percentage of shares owned, are taken into co...

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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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Dta

A Double Tax Agreement, also known as a Tax Treaty, is a legal agreement between two countries to prevent individuals and companies from being taxed twice on their income. T...

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