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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.

Privilege (diplomatic)

Diplomatic agents and consular officers are typically exempt from taxation in the countries they are assigned to, either through international law or specific agreements. Th...

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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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Bearer securities

Let's delve into the world of finance and explore some important terms. First, we have stocks and bonds, which are examples of securities. These are transferable assets, mea...

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Fee

Central and local governments levy fees as a form of payment for specific services provided to citizens. These fees are distinct from taxes and are not typically included in...

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