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.

Lump-sum rates

Taxation is a complex subject, but one that is essential to understand in the world of finance. As a knowledgeable professor, it is important for us to delve into the specifi...

More

Penalties

As we delve into the realm of finance, it is important to understand the consequences of violating tax laws. Administrative penalties are applied to tax offenses, such as la...

More

Investment allowance

When it comes to finance, understanding the concept of allowance for depreciable assets is crucial. This refers to the additional amount added to the initial cost of a quali...

More

Auxiliary activities

A wise professor of finance would tell you that a permanent establishment, as defined by tax treaties, refers to a fixed location where a business conducts an activity that ...

More