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Taxes

“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 financial assistance, legal counsel, and strategic guidance. They are crucial for the smooth functioning and growth of the MNE group. It is important for individuals within the group to understand and utilize these services effectively to maximize their benefits.

Direct charge method a

In finance, there is a method of charging directly for specific intra-group services based on a clearly identified basis. This approach involves the allocation of costs amon...

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Single entity approach

One method of taxing a legal entity's business is through a permanent establishment, rather than a subsidiary company. This approach, known as the single entity approach, tr...

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De minimis

In the realm of taxation, there exists a phrase that pertains to situations where the strict enforcement of tax laws is not applied. This is often due to the insignificance ...

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Tax planning

Tax planning is a crucial aspect of managing one's financial affairs, both in business and personal realms. It involves strategizing and organizing financial activities to r...

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