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Taxes

Onus of proof

In the realm of finance, there exists a crucial principle known as the burden of proof. This concept places the responsibility on the individual to provide evidence to support their claim. In the world of taxes, for instance, this principle is widely adopted, requiring taxpayers to accurately declare their income and transactions. As such, it is essential for individuals to understand and uphold the burden of proof in financial matters.

Lump-sum rates

Taxation is a complex subject, but one that is essential to understand in the world of finance. As a knowledgeable professor, it is important for us to delve into the specifi...

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Cash basis (cash method)

In the world of finance, there exists a method of accounting known as cash basis. This method involves recognizing income and deductions at the time when money is received o...

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Credit, foreign tax

Double taxation is a common concern for businesses operating in multiple countries. To alleviate this issue, there is a method known as the foreign tax credit. Essentially, ...

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Transfer tax

When discussing the topic of taxation, it is important to understand the concept of transfer tax. This type of tax is imposed on the exchange of goods and rights, such as th...

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