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Minimum tax

Corporations in some countries are subject to an annual tax, regardless of their profitability. This is known as a minimum tax or flat tax. It is a fixed amount that businesses must pay to the government every year, regardless of their financial performance. This type of tax is designed to ensure that all companies contribute to the economy, even if they are not making a profit. It is an important concept to understand in the world of finance, as it impacts the financial planning and decision-making process for corporations.

Invoice company

Transfer pricing is a common concept in the world of finance, and one term that often comes up is "tax haven company." This refers to a company that is set up in a jurisdict...

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International double taxation

As we delve into the topic of taxation, it is important to understand the concept of double taxation. This refers to the occurrence of taxing the same income or asset twice...

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Self-assessment

In the realm of finance, there exists a system that mandates taxpayers to disclose the basis of their assessment, such as their taxable income. This process also involves su...

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Balancing payment

In finance, we often come across the term "payment" which refers to the transfer of funds from one party to another. In the context of Cost Contribution Arrangements (CCA), ...

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