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Import duty

of Care As a professor of finance, it is crucial to understand the concept of duty of care. This refers to the responsibility that a person or organization has towards their clients or investors. It encompasses the duty to act in good faith, with due diligence, and in the best interest of those being served. In the financial world, this duty is especially important as it involves handling other people's money. It requires a high level of expertise, ethical behavior, and accountability. Thus, it is essential to establish and maintain a duty of care to ensure the protection of investors and maintain trust in the financial market.

Substance over form doctrine

Tax authorities have the authority to disregard the legal structure of an arrangement and instead focus on its true essence. This is known as the substance over form doctrin...

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Use tax

In the realm of finance, we often come across the term "use tax." This refers to a tax imposed on goods that are used within a certain jurisdiction, even if they were purcha...

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Source of income

In the world of finance, the term "source" refers to the origin or generation of income in a specific place or country. This concept can vary depending on the national rules...

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Withholding tax

In the realm of finance, it is important to understand the concept of withholding tax. This refers to a tax on income that is collected at the source, meaning a third party ...

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