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Taxes

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 authorization grants the agent the power to carry out specific tasks or make decisions on behalf of the principal. This instrument is crucial in delegating authority and is often used in finance to facilitate transactions and manage assets.

Examination

Tax return examination, also known as tax review, is a thorough evaluation of a taxpayer's financial records, including tax returns, accounts, and self-assessment calculatio...

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Accounting records

"Let's take a look at the various documents and books that play a crucial role in preparing a tax return and financial statements. These include the general ledger, which re...

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Bank secrecy provisions

Bank secrecy laws are regulations that mandate financial institutions to keep customer information confidential from external parties, such as tax authorities. These provisi...

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Credit, underlying (indirect) tax

When discussing dividends, it is important to consider the credit for underlying tax. This credit pertains to the tax imposed on a company's profits, which are then used to ...

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