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.

Fixed income

In financial terms, there is a concept called "fixed income", which refers to the stable and consistent earnings that do not change over a specific period. This could includ...

More

Other income

In taxation, income that is not explicitly stated in a tax treaty is commonly addressed in a distinct section known as "other income". This category encompasses various type...

More

Origin principle

Under the value-added tax (VAT) system, there exists a principle known as "origin-based taxation." This means that the country where the goods are produced is responsible fo...

More

Output tax

In the realm of taxes, one term that is frequently encountered is "output tax". This refers to the tax that is imposed on the sale of goods or services by individuals or bus...

More