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Taxes

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 qualifying asset for the purpose of depreciation. Typically, this allowance is granted in the year of acquisition or as soon as possible thereafter.

Power of attorney

A power of attorney is a legal document that designates one person as the agent or attorney-in-fact, to act on behalf of another individual, known as the principal. This aut...

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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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Round trip transaction

As a finance expert, it's important to understand the concept of transfer pricing abuse. This occurs when a parent company creates intangible property and then licenses it t...

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Extended limited tax liability

One important principle in finance is the concept of tax jurisdiction and its impact on taxpayers. Specifically, individuals who are subject to individual income tax, net wo...

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