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Taxes

Frivolous position

A tax position that is deliberately put forward in an insincere manner and is clearly inappropriate.

In certain jurisdictions, corporations are mandated to establish a legal reserve to cover any potential business expenses. This requirement falls under civil law regulations...

Non-recourse debt

A non-recourse debt is a type of financing where the borrower is not personally liable for the repayment of the debt. This means that the lender can only use the pledged col...

Fruit and tree doctrine

The legal principle of income assignment states that an individual who receives income from either property or services is not allowed to transfer that income to another per...

Information return

A declaration is a statement made by an individual possessing economic knowledge about a potential taxpayer, regardless of their responsibility for withholding tax. This dec...

Alien, tax treatment of

In the world of finance, we often come across the term "alien" when discussing tax liabilities. An alien is simply a person who is not a citizen of the country they reside i...

World wide income

A resident company or individual's income tax liability is determined by the country they reside in. This means that their worldwide income is subject to corporate or indivi...

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Technicals

All terms and concepts related to technical analysis in finance, which involves using historical pri

Credit Cards

All terms and concepts related to the use, features, and management of payment cards allowing users

Stocks

All terms and concepts related to stocks, also known as equities, which represent ownership shares i

Corporate Actions

Terms related to decisions and events initiated by a company that can impact its stock, such as divi

Financial Terms

A comprehensive resource containing definitions and explanations of terms, concepts, and jargon used

Public Offerings

All terms related to a company selling its shares or bonds to the public for the first time (IPOs) o

Options and Futures

All terminologies and concepts related to financial derivatives, including options and futures contr

Taxes

All terminology and concepts related to various tax types, tax laws, and taxation principles.

Retirement Planning

All terms and concepts related to the process of saving and investing to ensure financial security a

Trading Terms

Trading Terms encompass terminology and phrases commonly used in financial markets, including terms

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