Medi Assist Healthcare IPO

Home Taxes

Finance Wiki

Trending Categories

All Financial Terms Financial Instruments Market Entities Corporate Actions Public Offerings Fixed Income Instruments Currency Commodity Mutual Funds Derivatives Trading Terms Taxes

More

Derivatives Trading Terms Taxes Property Fixed Income Credit Cards Options and Futures Stocks Insurance IPO Technicals Retirement Planning Loans Gold Bank Deposits

A

B

C

D

E

F

G

H

I

J

K

L

M

N

O

P

Q

R

S

T

U

V

W

X

Y

Z

#

Taxes

Force of attraction

One must understand the importance of a permanent establishment when it comes to taxation. This refers to the concept where a country taxes the income and property of a business located within its borders. However, it also extends to all income earned by the foreign head office from sources within the country and all property owned by the foreign head office situated in the country. Interestingly, the OECD model treaty does not allow the application of this concept.

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...

More

Brackets

In the world of finance, there is a term that is often used in reference to the graduated system of taxation. This term, known as "tax brackets," refers to the various level...

More

Malpractice

Professional misconduct refers to the improper or unethical actions of a professional while carrying out their duties. This can be deliberate or unintentional, resulting fro...

More

Consumption tax

As a finance professor, I often find myself discussing the concept of tax with my students. In simple terms, tax is a financial burden imposed by the government on individua...

More