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Taxes

Jeopardy assessment

A tax assessment is a crucial step in the process of collecting taxes. It is typically carried out when there is a risk of losing tax revenue. This can happen due to various reasons, such as inaccurate reporting or deliberate tax evasion. As a knowledgeable professor in finance, I urge you to understand the importance of tax assessments in ensuring a fair and efficient tax system.

Gross income, taxes on

In certain nations, individuals are subject to income taxes based on their total income, with no allowances for expenses. This typically occurs at relatively low rates. As a ...

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Abuse of law

is called the Substance Over Form Principle. The Substance Over Form Principle is a fundamental concept in finance that allows tax authorities to disregard a taxpayer's use ...

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“On call” services

A parent company or group service centre offers various services to members of a multinational enterprise group, accessible at all times. These services may include financia...

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Comparable uncontrolled price (cup) method

Transfer pricing is a fundamental concept in finance that involves evaluating the price of transferred property or services in a controlled transaction with that of a compar...

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